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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. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Principles of Auditing

• Contents


• List of Illustrations


• Foreword


• Preface


• Acknowledgements


• 1 International Auditing Overview


• 1.1 Learning Objectives


• 1.2 Auditing through World History


• 1.3 The Auditor, Corporations and Financial Information


• 1.4 International Accounting and Auditing Standards


• 1.5 An Audit Defined


• 1.6 Types of Audit


• 1.7 Types of Auditor


• 1.8 Setting Audit Objectives Based on Management Assertions


• 1.9 The Audit Process Model


• 1.10 International Audit Firms


• 1.11 Summary


• 1.12 Questions, Exercises and Cases


• 1.13 Notes


• 2 The Audit Market


• 2.1 Learning Objectives


• 2.2 Introduction


• 2.3 Theories on the Demand and Supply of Audit Services


• 2.4 Audit Regulation: International Perspective


• 2.5 Independent Oversight


• 2.6 Audit Firms


• 2.7 Legal Liability


• 2.8 Some Developments in the Audit Market


• 2.9 Examples of Landmark Studies and Legislation that Influenced the International Audit Market


• 2.10 Summary


• 2.11 Questions, Exercises and Cases


• 2.12 Notes


• 3 Ethics for Professional Accountants


• 3.1 Learning Objectives


• 3.2 What Are Ethics?


• 3.3 The International Ethics Standards Board of Accountants (IESBA) Code of Ethics for Professional


• 3.4 Part A ? General Application of the IESBA Code of Ethics for Professional Accountants


• 3.5 Part B ? Ethics Applicable to Professional Accountants in Public Practice


• 3.6 Independence ? Audit and Review Engagements (Section 290)


• 3.7 Part C ? Professional Accountants in Business


• 3.8 Enforcement of Ethical Requirements


• 3.9 Summary


• 3.10 Questions, Exercises and Cases


• 3.11 Notes