This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. About the Author Professor Rick Hayes is Professor of Accounting at California State University at Los Angeles and is the author of numerous books on accounting Professor Philip Wallage is a Partner at KPMG, Amsterdam and Professor of Auditing at the University of Amsterdam Professor Hans Görtemaker is Professor of Auditing / Assurance at Erasmus University, member of several supervisory boards and the chairman / member / advisor of numerous audit committees.
