Based on the International Auditing Standards (IAS) established by the International Federation of Accountants (IFAC), this text presents a step-by-step chapter format on how to perform an audit.

Principles of Auditing: An International Perspective

Business & Money

Wallage, Philip

Hayes, Rick Stephan

Dassen, Roger

Schilder, Arnold

Accounting

Mcgraw-Hill College

Principles of Auditing

McGraw-Hill Publishing Co.

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.

Principles Of Auditing: An Introduction To International Standards On Auditing

Pearson College Div

Principles of Auditing: An Introduction to International Standards on Auditing

Hayes, Rick

Gortemaker, Hans

Pearson

Auditor Going Concern Reporting (Routledge Studies in Accounting)

Geiger, Marshall A.

Gold, Anna

Economics

Routledge

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Principles of International Auditing and Assurance: 5th Edition

Eimers, Peter

Finance

Amsterdam University Press

The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: <ul> <li>Structure of the book following the four phases of the audit process</li> <li>Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics)</li> <li>Updates of the most recent auditing & assurance standards, including ISA 315 and 540</li> <li>Highlighting the broader range of assurance engagements</li> <li>Practice exam-style questions with end-of-chapter answers</li> <li style="list-style: none"> <a href="https://principlesofauditing.com/">And take a look at the book website here, for more information and extra materials for both tutors and students.</a></li> </ul>

Principles of International Auditing and Assurance: 4th Edition

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