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Assessing and Responding to Audit Risk: International Auditing Standards

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This resource covers best practices related to audit planning, audit sampling, performing tests of details, and much more. It provides all the information you need to successfully perform every aspect of your audit engagement in accordance with International Standards on Auditing.

Covered topics include:

  • Audit risk factors – Be prepared to spot red-flags within your audit engagement related to management structure, industry developments, operating characteristics, and more.
  • Fraud – Evaluate key audit considerations as you plan and perform your audit engagements to maintain awareness of the possibility of fraud.
  • Internal Controls – Be sure you have a solid understanding of the design and effectiveness of your entity’s internal controls.
  • Analytical Procedures – Effectively carry out audit procedures to ensure appropriate and sufficient response to audit risk.

This resource includes relevant guidance contained in standards issued through September 1, 2013. Guidance is supplemented with specific “how-to” recommendations for applying the standards to any audit engagement.

From planning your audit engagement to preparing your audit report, this book has you covered.

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Assessing and Responding to Audit Risk: International Auditing Standards
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