Auditing & Assurance Services
A. Eilifsen

Auditing and Assurance Services: European Edition presents the reader with a solid theoretical foundation along with real practical situations from an international perspective. With up to date information on the International Standards of Auditing (ISA), this book is relevant to Europe and beyond. An essential guide to a clearer understanding of changing standards, coupled with a conceptual, descriptive approach to auditing.ISA: major revisions to the International Standards on Auditing have been taking place, and this is one of the first texts to incorporate these adaptations and explain the implications of the changes. As the ISAs gain a stronger foothold worldwide, their relevance is becoming increasingly important at a global level.|European Perspective and Content: in addition to the recently updated ISAs, this book covers the International Accounting Standards (IASs) and information on the International Federation of Accountants (IFAC). This adds to the European flavour of this text and also provides the reader with the opportunity to compare them to the US equivalents.|Code of Ethics: a new innovative international code of professional ethics has also been recently passed. Extensive coverage of this new code is featured in this book, which adds to its 'up to date' outlook.|Topic Coverage: within this European edition, there will be an increased focus on IT within auditing, as well as a strong focus on Corporate Governance and the development of some European structure. Coverage of the "true and fair" issue and its application in different countries will also be featured as well as a brief review of the history and culture of the auditing profession within Europe.|Pedagogy: the book contains learning objectives, review questions, multiple choice questions, problems, discussion cases as well as "The Earth Wear Case". All of these features help to enhance and aid the learning experience.|Practical Element: with a practical approach to auditing, lecturers can be confident that this book will enable students to apply the theoretical concepts they have acquired to practical situations. Messier and Eilifsen achieve this by building on the strong practical style of the US edition, but with European examples.

Informacje dodatkowe o Auditing & Assurance Services:

Wydawnictwo: angielskie
Data wydania: b.d
Kategoria: Ekonomia
ISBN: 978-0-07-710417-7
Liczba stron: 0