(BQ) Part 1 book "Principles of auditing" has contents: International auditing overview, the audit market, ethics for professional accountants, an auditor’s services, client acceptance, understanding the entity, risk assessment and materiality, internal control and control risk, internal control and control risk. | Hayes_ppr 30/01/2006 12:04 PM Page 1 Second Edition “Very accessible, especially for non-native English speaking students.” Ron Crijns, Haagse Hogeschool, The Netherlands The first text fully based upon International Standards on Auditing (ISAs), this revised and updated new edition presents a structured approach to auditing principles using ISAs as its basis. More and more, the International Standards on Auditing are regarded as the global benchmark for auditing standards. This book describes the development and practical use of all ISAs, as well as significant national standards in different countries. In addition to dealing with these new standards, the authors explain important new developments from a regulatory point of view. Emerging conceptual developments such as strategic auditing and business risk are covered, as well as cutting-edge audit techniques. Features: • The ONLY principles of auditing textbook fully based on ISAs. • Presents the latest auditing standards from a truly international perspective. • The authors bring a broad and in-depth range of auditing experience as: practising professionals in auditing, a regulation setter, an auditing standards setter, as well as considerable teaching experience as university professors. This provides students with a real-world perspective as close to current auditing practice and thinking as possible. An imprint of Dr Rick Hayes is Professor of Accounting at California State University at Los Angeles, and is the author of numerous books in accounting. Dr Roger Dassen is a Partner at Deloitte & Touche, Amsterdam and Professor of Auditing at the Free University of Amsterdam and the University of Maastricht. He serves as a member on the International Auditing and Assurance Standards Board (IAASB). Dr Arnold Schilder is an Executive Director of the Netherlands Central Bank and Chairman of the Basel Committee of Banking Supervision’s Accounting Task Force, as well as Professor of .
