Principles of auditing : an introduction to international standards on auditing / Rick Hayes ... [et al.]. - 2nd ed. - Harlow : Financial Times Prentice Hall, 2005. - xx, 692 p. : ill. ; 25 cm.

Previous ed.: London: McGraw-Hill, 1999.

Includes bibliographical references and index.

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 -- 11.Completing the audit -- 12.Audit reports and communication -- 13.Overview of a group audit -- 14.Corporate governance.

Based on the International Auditing Standards, which have been established by the International Federation of Accountants, this book offers an international treatment of the basic principles of auditing.

9780273684107 (pbk.) : £32.99 0273684108 (pbk)


Auditing.
Auditing--Problems, exercises, etc
Finance and Accounting.
Management accounting & bookkeeping

HF5667

657.45 HAY