Principles of International Auditing and Assurance

Rick Hayes, Ph.D., CPA, Professor Emeritus at California State University, Los Angeles, and author of numerous books on Accounting and Finance. Philip Wallage, Ph.D., RA, Professor of Auditing at the University of Amsterdam and Vrije Universiteit Amsterdam and former KPMG partner. Peter Eimers, Ph.D., RA, Professor of Auditing at Vrije Universiteit Amsterdam and partner at EY.

• Table of ContentsTOPIC I - THE AUDIT PROFESSION Chapter 1 International Auditing Overview Chapter 2 How is the Audit Profession Organized TOPIC II - FUNDAMENTAL CONCEPTS Chapter 3 Ethics for Professional AccountantsChapter 4 Exploring the Foundations of Auditing and Assurance TOPIC III - THE AUDIT PROCESS MODEL Chapter 5 Client and Engagement Acceptance / Continuance Chapter 6 Identifying and Assessing Inherent Risk Chapter 7 Identifying and Assessing Control RiskChapter 8 Building and Execution of the Test Plan and Auditor’s Response to Assessed Risk Chapter 9 Analytical ReviewChapter 10 Evaluation and CompletionChapter 11 Reporting TOPIC IV - SPECIFIC SUBJECTS AND THEMESChapter 12 Fraud and Other Considerations of Law and Regulation in an Audit Chapter 13 Group Audits, Using the Work of Experts and the Audit of Accounting Estimates Chapter 14 Other Assurance and Related ServicesChapter 15 Sustainability Assurance Engagements GlossaryIndex