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Date Submitted: 05/30/2012 01:48 PM
Hayes_ppr
30/01/2006
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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...