The book Auditing, Assurance Services, and Financial Crime Investigation is a comprehensive presentation of auditing theory and its practical application, explaining concepts that are often regarded by many as obscure and vague. Its writing was a bold intellectual exercise, due to both the challenging selection of topics it had to cover and the fact that auditing is partly science and partly art. Written in an accessible and concise manner, the book aims to fill the gap that exists in the literature on the subject of financial crime auditing.
Among other things, it examines in detail:
- The context of auditing, the profession of the auditor, and related standards:
- History and general objectives of auditing
- U.S. Sarbanes-Oxley Act
- International Auditing and Assurance Standards Board (IAASB): standards, ethics
- Audit procedures, reports, and accounting services
- Agreed-upon procedures
- Professional standards, etc.
- The design of the audit:
- Testing and documentation
- The role and timing of the design
- Significant design and auditing metrics, etc.
- The processing of audit evidence:
- Audit evidence: relevance, reliability, acquisition processes, assessment, and use of blockchain technology
- Audit risks: fraud, inaccuracies, risk assessment and evaluation
- Audit sampling
- Audit of accounting estimates
- Audit of financial statements
- Audit tools
- Legal obligations of the auditor
- Financial crime auditing for legal cases, etc.
The book is enriched with numerous examples and case studies, and it is aimed at students, academics, as well as new auditors.
Manufacturer
Specifications
- Author
- Felix. I Lessambo
- Publisher
- Kleidarithmos
- Original Title
- Auditing Assurance Services and Forensics a Comprehensive approach
- Language
- Greek
- Subtitle
- An integrated approach
- Cover
- Soft
- Number of Pages
- 472
- Release Date
- 1/2023
- Publication Date
- 2023
- Dimensions
- 17x24 cm
- ISBN-13
- 9789606453700
Book Type
- Diversity, Equity & Inclusion (DEI)
- No
Important information
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