Principles of International Auditing and Assurance

Rick Hayes, Philip Wallage, Peter Eimers

Principles of International
Auditing and Assurance

5th Edition

This groundbreaking textbook redefines auditing education by seamlessly incorporating International Standards on Auditing (ISAs) and other IAASB assurance standards at its core, establishing a new paradigm in how auditing principles are taught. Recognized worldwide as the hallmark of auditing excellence, ISAs set the highest benchmarks for audit quality.

This latest edition meticulously unfolds the evolution, application, and global integration of ISAs, alongside other assurance standards and key national frameworks, ensuring that the content remains at the forefront of international practices. It provides students with an extraordinary depth of insight into auditing and assurance, mirroring the very latest in contemporary practices and thought leadership.

Key Features

Comprehensive exploration of the audit profession, essential concepts, the audit process across four stages, and specialized topics
Insight into the latest advancements in audit technology, including data analytics
Updates on the latest auditing and assurance standards, ensuring relevance and applicability

What do experts say?

About the 5th Edition

Trust is key to make economies work, and auditors and assurance practitioners at their best are guardians of that trust. Reading and learning from this book, is another step in ensuring that auditors and assurance practitioners continue to contribute to more prosperous and sustainable societies.

Tom Seidenstein

IAASB Chair from Mid 2019

About the 4h Edition

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