Principles Of Auditing : An Introduction to International Standards on Auditing (Second Edition)
Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
Abstract
Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
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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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