Discription

Assurance, Risk and Governance: An international Perspective ePub provides a comprehensive resource for students of assurance practices. It is also a helpful reference for practitioners who want to stay abreast of developments in the profession. The book explains the technical functioning of assurance processes at an advanced level using a principles based approach aligned with the International Standards on Auditing (ISA). This is complemented by a review of leading academic research to provide students with an easy-to-understand perspective of the latest developments in external audit and related assurance services. The book deals with different aspects of assurance, risk and governance frameworks. It is primarily aligned with the Chartered Accountancy programme administered by the South African Institute of Chartered Accountants (SAICA) and the Association of Certified Chartered Accountants (ACCA) module on Advanced Audit and Assurance. This Interactive Multimedia ePub features: • Provides detailed but easy-to-understand analysis of the professional auditing literature (primarily International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB)). • Explains the International Standards on Auditing supported by practical and student-friendly application of core principles. Is arguably the only text to incorporate key academic literature to demonstrate the interaction between the academic and professional literature. • Focusses on South African organisations and, where applicable, deals with international practices and trends. • Interactive self-test questions with popup answers validate learning. • Short summary audio lectures provide further context. • Visual aids such as diagrams and infographics illustrate important concepts and map processes at a glance.