Product Description
Assurance, Risk and Governance: An International Perspective (3rd edition)
Authors: M Büchling, D Cerbone, M Kok, W Maroun, G Marques, T Segal
Format: Physical Hardcopy
Assurance, Risk and Governance: An International Perspective provides a comprehensive reference for students of assurance practices and practitioners. The book explains the technical functioning of assurance processes at an advanced level using a principles-based approach aligned with International Standards on Auditing.
This is complemented by a review of the leading academic research to provide readers with an easy-to-understand overview of the latest developments in external audit and related assurance services.
Contents:
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Chapter 1 Overview of assurance
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Chapter 2 External regulation
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Chapter 3 Audit quality
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Chapter 4 Laws and regulations
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Chapter 5 Acceptance and continuance
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Chapter 6 Planning an audit and key concepts
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Chapter 7 Understanding the entity
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Chapter 8 Understanding the system of internal control revision
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Chapter 9 Identification and assessment of risk
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Chapter 10 Response to assessed risk
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Chapter 11 Executing the audit
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Chapter 12 Accounting Estimates
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Chapter 13 Relying on the work of others
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Chapter 14 Reporting to management
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Chapter 15 Subsequent events
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Chapter 16 Reporting to regulators
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Chapter 17 The audit report (ABF)
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Chapter 18 Group Audits
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Chapter 19 Fraud
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Chapter 20 Money Laundering (ABF)
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Chapter 21 Going concern
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Chapter 22 Internal Audit (ABF)
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Chapter 23 Other types of assurance (ABF)
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Chapter 24 Performance indicators and the public sector (ABF)
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Chapter 25 Outsourcing (ABF)
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Chapter 26 The Future of Audit (ABF)
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