The first text based upon International Standards on Auditing (ISAs), this fully revised and updated third edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely 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. This new edition has been comprehensively 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:

Practice exam-style questions with end-of-chapter answers
Key terms are highlighted in the text and defined in the glossary
Figures, charts and tables clearly illustrate concepts
‘Concept and a company’ places concepts in the context of real world examples, with discussion questions and references