2005•Unpublished venueRequires access

Principles Of Auditing : An Introduction to International Standards on Auditing (Second Edition)

Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

Open publisher page 17 citations

Abstract

This book covers the standards set by the IAASB: International Standards on Auditing (ISAs), International Standards on Assurance Engagements (ISAEs), International Standards on Quality Control (ISQCs), and International Standards on Related Services (ISRSs), together with International Auditing Practice Statements (IAPSs). Also discussed are the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board’s audit standards, the EC’s revised 8th directive, corporate governance best practices, and other standards and regulations that apply in today’s global market. In other words, the book contains essential knowledge for today’s auditors.

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What this paper is about

This book covers the standards set by the IAASB: International Standards on Auditing (ISAs), International Standards on Assurance Engagements (ISAEs), International Standards on Quality Control (ISQCs), and International Standards on Related Services (ISRSs), together with International Auditing Practice Statements (IAPSs). Also discussed are the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board’s audit standards, the EC’s revised 8th directive, corporate governance best practices, and other standards and regulations that apply in today’s global market. In other words, the book contains essential knowledge for today’s auditors.

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OpenAlex reports 17 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This book covers the standards set by the IAASB: International Standards on Auditing (ISAs), International Standards on Assurance Engagements (ISAEs), International Standards on Quality Control (ISQCs), and International Standards on Related Services (ISRSs), together with International Auditing Practice Statements (IAPSs). Also discussed are the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board’s audit standards, the EC’s revised 8th directive, corporate governance best practices, and other standards and regulations that apply in today’s global market. In other words, the book contains essential knowledge for today’s auditors.

Key concepts: Generally Accepted Auditing Standards, Accounting, Audit, Business, Directive, Corporate governance, International standard, Financial accounting

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