Audit Standards : A Comparative Analysis

Revised to include ISO 10011 information, this second edition takes the major existing guidelines and standards and summarizes them to direct and support audit activity. Its viewpoints and decisions of sound auditing by standards writers, reviewers, and practitioners reveal the essence of auditing.
The book compares differences between individual documents and details their strengths and weakness. The reader becomes familiar with these documents and can more fully cmprehend the standard to which the auditor must comply. The book is presented in a step-by-step progression of an audit's natural flow.
The end result is a meaningful service to anyone interested in effective auditing.

Willborn's analysis is based on the audit standards issued by:

• International Organization for Standardization (ISO)
• American Society for Quality Control (ASQC)
• American National Standards Institute (ANSI)
• Canadian Standards Association (CAS)
• American Society of Mechanical Engineers(ASME)
• American Society fo Mechanical Engineers (AICPA)
• Institute of Internal Auditors (IIA)
• Comptroller General of Canada
• United States General Accounting Office

Preface

Chapter 1 : General Features of Audit Standards
Chapter 2 : The Auditor
Chapter 3 : Auditing Organizations
Chapter 4 : Client and Auditee
Chapter 5 : Auditing
Chapter 6 : Audit Reports
Chapter 7 : Audit Completion
Chapter 8 : Quality Assurance

Appendix
Index