TY - BOOK AU - Hayes,Rick Stephan TI - Principles of auditing: an introduction to international standards on auditing SN - 0273684108 (pbk.) AV - HF5667 .H365 2005 PY - 2005/// CY - Harlow, England, New York, NY PB - Prentice Hall/Financial Times KW - Auditing N1 - Rev. ed. of: Principles of auditing / Rick Hayes and Arnold Schilder. c1999; Includes bibliographical references and index; 1; International auditing overview --; 2; The audit market --; 3; Ethics for professional accountants --; 4; An auditor's services --; 5; Client acceptance --; 6; Understanding the entity, risk assessment and materiality --; 7; Internal control and control risk --; 8; Control risk, audit planning and test of controls --; 9; Analytical procedures --; 10; Substantive testing and evidence --; App. to Ch. 10; Audit sampling and other selective testing procedures --; 11; Completing the audit --; App. to Ch. 11; Audit documentation and working papers --; 12; Audit reports and communication --; 13; Overview of a group audit --; 14; Corporate governance --; App. A to Ch. 14; The combined code (UK) : an example of auditors' review of corporate governance best practice --; App. B to Ch. 14; Governance and auditing in a public interest context ER -