Principles of International Auditing and Assurance

Fully revised and updated 4th edition of the first textbook based upon the International Standards on Auditing (ISAs) by Rick Hayes, Philip Wallage and Peter Eimers. This textbook presents a structured approach to auditing principles using ISAs as its basis. The ISAs are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. The 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:- Structure of the book following the four phases of the audit process- Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics)- Practice exam-style questions with end-of-chapter answers- Updates of the most recent auditing & assurance standards, including ISA 315 and 540- Highlighting the broader range of assurance engagements