Auditing An International Approach 1st Edition by Bahram Soltani ISBN 978-0273657736 0273657736
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Product details:
ISBN 10: 0273657736
ISBN 13: 978-0273657736
Author: Bahram Soltani
This new book analyses the role of external auditors in a rapidly changing environment and the need to expand their role beyond traditional financial statement audits. It presents external auditing in an innovative manner, with heavy emphasis on theoretical and international issues. The focus is on coverage of fundamental issues with regard to the framework and conceptual structure of auditing, rather than the details of traditional audit approaches. The book provides a carefully balanced presentation of auditing theory and practice.
This book is suitable for undergraduate and postgraduate students studying courses in auditing as a part of an accounting or business-related degree. It will also be of interest to practitioners, researchers and managers who are interested in current issues of auditing.
Table of contents:
1 An Introduction to Auditing and Assurance
2 Demand for and Supply of External Audit Services
3 Auditing, Organization and Governance
4 The Audit Committee, Internal and External Auditing
5 International Auditing and Assurance Services
6 Auditing in the European Context
7 Auditor Independence and Professional Ethics: International Issues
8 Audit Risk, Materiality and Business Risk Management
9 Audit Sampling Techniques
10 Evidence and Decision Making in Auditing
11 Internal Control over Financial Reporting and IT Environment
12 Audit Reporting
13 Information Technology and Auditing
14 Continuous Auditing and Continuous Reporting
15 Quality Control and Oversight Systems in Auditing: International Issues
16 Auditor Liability in a Changing Environment
17 The Independent Auditor, Stock Markets and Lending Decisions
18 Corporate Fraud, Corporate Scandals and External Auditing
19 Auditing: Looking Ahead
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