Principles of Auditing

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...