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.