Principles of International Auditing and Assurance

Rick Hayes, Philip Wallage, Peter Eimers

Principles of International
Auditing and Assurance

4th Edition

The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The ISAs are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator.

This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been 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

What do experts say?

The authors of this fourth edition […] have revised and updated this book as far as they could, given that some revised standards are not final yet. That makes the book again highly relevant for a large variety of users all over the globe.

Professor Arnold Schilder

IAASB Chair 2009-mid 2019

The book is actual and surprising! Not only recommended for students but also for experienced auditors, for those charged with governance in companies being audited and for journalists writing about the audit profession’. Click here for the full review (Dutch only).

Elly Stroo Cloeck Chartered Accountant and chartered EDP auditor

Rick Hayes, Philip Wallage, Peter Eimers