Principles Of Auditing 2nd Edition by Rick Stephan Hayes (Author)

📘 Title Name: Principles of Auditing: An Introduction to International Standards on Auditing
📚 Edition: 2nd Edition
✍️ Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
📦 Quality: White Paper – Pakistan Print

🔹 Introduction:

Principles of Auditing (2nd Edition) is a foundational textbook that introduces the theory and practice of auditing in line with International Standards on Auditing (ISAs). Written by leading experts in the field, the book provides a clear and structured understanding of audit principles, professional judgment, ethics, and the global auditing environment. It is widely used by accounting and finance students as well as audit professionals.

🔑 Key Points:

• Explains core auditing concepts aligned with International Standards on Auditing (ISAs).

• Covers audit planning, risk assessment, evidence gathering, and reporting processes.

• Emphasizes professional judgment, auditor independence, and ethical responsibilities.

• Includes real-world examples and case-based learning for practical understanding.

• Ideal for undergraduate, postgraduate, and professional accounting programs.

📌 Conclusion:

The 2nd Edition of Principles of Auditing serves as an essential guide for mastering modern auditing practices. With its international perspective and student-friendly approach, the book bridges theory and practice, making it a valuable resource for academic study and professional exam preparation.