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.