Principles of Auditing, 3rd edition
An Introduction to International Standards on Auditing

Book Title

By: Rick Hayes, et al.
September 2014
Pearson Education
Distributed by Trans-Atlantic Publications Inc.
ISBN: 9780273768173
714 Pages, Illustrated
$115.00 Paper Original


This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques.


Chapter 1International Auditing Overview

Chapter 2: The Audit Market

Chapter 3: Ethics for Professional Accountants

Chapter 4: An Auditor’s Services

Chapter 5: Client Acceptance

Chapter 6: Main Audit Concepts and Planning the Audit (ISA 300, 315, 320)

Chapter 7: Internal Control and Control Risk (ISA 315)

Chapter 8: Analytical Procedures (ISA 520)

Chapter 9: Auditor's Response to Assessed Risk (ISA 330)

Chapter 10: Audit Evidence (ISA 500-580)

Chapter 11: Completing the Audit (ISA 500-580)

Chapter 12: Audit Reports and Communication (ISA 700, 800, 260, 265)

Chapter 13: Overview of a Group Audit

Chapter 14: Other Assurance Engagements

Chapter 15: Corporate Governance and the Role of the Auditor

Appendix: Audit Documentation and Working Papers