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Principles of Auditing: An Introduction to International Standards on Auditing (2nd Edition)
by: Rick Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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Binding: Paperback
Dewey Decimal Number: 657.45
EAN: 9780273684107
ISBN: 0273684108
Label: Prentice Hall
Manufacturer: Prentice Hall
Number Of Items: 1
Number Of Pages: 712
Publication Date: November 25, 2004
Publisher: Prentice Hall
Sales Rank: 749644
Studio: Prentice Hall

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Book Description:
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 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.

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 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.

About the Authors: 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 Maastrict. 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 Auditing at the University of Amsterdam. Dr Philip Wallage is a Partner at KPMG, Amsterdam and Professor of Auditing at the University of Amsterdam.

Customer Reviews

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- CSULA student taking his auditing class
I am currently taking an auditing class (ACCT 424B) with Dr. Hayes (the main author) as the professor. The nature of this book is international, yet it is completely relevant to American standards, including recent developments such as Sarbannes-Oxley. The exercises are very helpful in making you think about the concepts presented. Examples of CPA exam questions are interspersed throughout the book. Illustrations (including sample documents) are clear and understandable. The accompanying web site also includes multiple choice questions for each chapter. Given that this is not published in the U.S., it is a good value, considering what I've paid for other accounting textbooks. As for Dr. Hayes, he's a good teacher who keeps us up to date.

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