Rick Hayes, California State University, Los Angeles
Roger Dassen, Deloitte Touche Amsterdam; International Auditing and Assurance Standards Board (IAASB); Free University of Amsterdam; University of Maastricht.
Arnold Schilder, Dutch Central Bank and University of Amsterdam
Philip Wallage, KPMG, Amsterdam and University of Amsterdam

Publisher: Financial Times Press
Copyright: 2005
Format: Paper; 712 pp

ISBN-10:	0273684108
ISBN-13:	9780273684107

Our Price: £41.99
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This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis.  Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques.

Foreward by John Kellas
Preface
Acknowledgements
1. International auditing overview
2. The audit market
3. Ethics for professional accountants
4. An auditor's services
5. Client acceptance
6. Understanding the entity, risk assessment and materiality
7. Internal control and control risk
8. Control risk, audit planning and test of controls 
9. Analytical procedures
10. Substantive testing and evidence
Appendix to 10: Audit sampling and other selective testing procedures 
11. Completing the audit
Appendix to 11: Audit documentation and working papers
12. Audit reports and communication
13. Overview of a group audit
14. Corporate governance
Appendix A to 14: The Combined Code (UK)
Appendix B to 14: Governance and auditing in a public interest context
Glossary
Index

• Covers the latest auditing standards from a truly international perspective.
•  All audit concepts are illustrated with case study examples from well known companies, such as Enron, WorldCom, Tyco, Xerox.
• The author?s broad and in-depth range of auditing experiences provides students with a real-world perspective as close to current auditing practice and thinking as possible.
• Discusses cutting edge audit techniques including analytical procedures based on computer audit analysis software and data-mining techniques

Up to date coverage of all new standards and approaches including:

• Sarbanes ? Oxley Act of 2002 (SOX)
• U.K. Combined Code
• European Union independence standards, strategic auditing
• Harmonization of international standards
• SOX 404 internal control reporting
• U.S. PCAOB  pronouncements, corporate governance, assurance services.