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Principles of Auditing : An Introduction to International Standards on Auditing (2nd Edition)

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ISBN: 0273684108
Издательство: Prentice Hall
Год издания: 2004
Book DescriptionThe 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, ISAs are regarded as the globalbenchmark 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 newdevelopments 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. 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, ISAs are regarded as the global benchmark for auditing standards. This book describes the...