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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator.This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible.Key features:Structure of the book following the four phases of the audit processCoverage of the latest auditing insights including technology and automated tools & techniques (data analytics)Updates of the most recent auditing & assurance standards, including ISA 315 and 540Highlighting the broader range of assurance engagementsPractice exam-style questions with end-of-chapter answersBron: standaardboekhandel.be

International Standards on Auditing --- Bedrijfsrevisoren --- Audit --- Accountancy --- Bedrijfsrevisor

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The author uses a new database of EU product standards in the textiles, clothing, and footwear sectors to present the first empirical evidence that international standards harmonization is associated with increased partner country export variety. A 10 percentage point increase in the proportion of internationally harmonized standards is associated with a 0.2 percent increase in partner country export variety, whereas a 10 percent increase in the total number of standards is associated with a nearly 6 percent decrease in product variety. Although small, the harmonization elasticity is statistically significant, and proves highly robust to sample changes and instrumental variables estimation using instruments motivated by political economy considerations. Moreover, it is found to be around 50 percent higher for low income countries, which suggests that they may be particularly constrained in adapting products to meet multiple standards. Numerical simulations show that these findings are consistent with a heterogeneous firms model of trade in which harmonization is beneficial at the extensive margin provided that any increases in compliance costs are not too large.

CDI --- Communities & Human Settlements --- DIO --- Economic Development --- Housing and Human Habitats --- ID --- International Bank --- International Standards --- JA --- MT --- RCD --- Trade Facilitation

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In recent years, the auditing profession has undergone many changes. Indeed, since the European audit reform in 2014, a new normative and legislative framework is imposed on the profession.
The objective of this thesis is to analyse the impact of international standards on small audit firms. In order to do so, we will attempt to provide answers to two research questions:
- is it possible for a small firm to comply with all the due diligence required by the regulatory framework?
- Is the current regulatory framework relevant and adapted to the specificities of financial statement audits performed by small audit firms?
Our thesis breaks down into two parts. The first part consists of a review of the existing literature on the issue of International Standards on Auditing for small firms. And the second part constitutes an empirical survey in which we analyse the answers obtained during interviews with professionals in the field.
Several conclusions can be drawn from our paper. Firstly, ISAs have had a greater negative impact on smaller audit firms, but it is indeed possible for them to comply with all due diligence requirements. Secondly, our research points out that some small auditing firms comply with international standards for the sole purpose of being able to continue to operate, and this attitude is detrimental to audit quality.
Finally, as a result of our research we come to the conclusion that International Standards on Auditing are not sufficiently adapted to audits of entities of low complexity.
This work can therefore serve as a recommendation to IAASB to adapt the regulatory framework for small audit firms.

International Standards on Auditing --- ISA --- Impact --- Small audit firms --- Adaptability --- IAASB --- Normative framework --- Small entities --- Professional judgement --- Audit threshold --- Profitability --- Sciences économiques & de gestion > Comptabilité & audit

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Most discussions of the digital divide treat it as a "North-South" issue, but the conventional dichotomy doesn't apply to cell phones in Sub-Saharan Africa. Although almost all Sub-Saharan countries are poor by international standards, they exhibit great disparities in coverage by cell telephone systems. Buys, Dasgupta, Thomas and Wheeler investigate the determinants of these disparities with a spatially-disaggregated model that employs locational information for cell-phone towers across over 990,000 4.6-km grid squares in Sub-Saharan Africa. Using probit techniques, a probability model with adjustments for spatial autocorrelation has been estimated that relates the likelihood of cell-tower location within a grid square to potential market size (proximate population); installation and maintenance cost factors related to accessibility (elevation, slope, distance from a main road, distance from the nearest large city); and national competition policy. Probit estimates indicate strong, significant results for the supply-demand variables, and very strong results for the competition policy index. Simulations based on the econometric results suggest that a generalized improvement in competition policy to a level that currently characterizes the best-performing states in Sub-Saharan Africa could lead to huge improvements in cell-phone area coverage for many states currently with poor policy performance, and an overall coverage increase of nearly 100 percent.

Cell Phone --- Cell phones --- Cell-phone --- Digital Divide --- E-Business --- ICT Policy and Strategies --- Information and Communication Technologies --- Installation --- International standards --- Maintenance cost --- Private Sector Development --- Results --- Telephone --- Telephone systems

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Most discussions of the digital divide treat it as a "North-South" issue, but the conventional dichotomy doesn't apply to cell phones in Sub-Saharan Africa. Although almost all Sub-Saharan countries are poor by international standards, they exhibit great disparities in coverage by cell telephone systems. Buys, Dasgupta, Thomas and Wheeler investigate the determinants of these disparities with a spatially-disaggregated model that employs locational information for cell-phone towers across over 990,000 4.6-km grid squares in Sub-Saharan Africa. Using probit techniques, a probability model with adjustments for spatial autocorrelation has been estimated that relates the likelihood of cell-tower location within a grid square to potential market size (proximate population); installation and maintenance cost factors related to accessibility (elevation, slope, distance from a main road, distance from the nearest large city); and national competition policy. Probit estimates indicate strong, significant results for the supply-demand variables, and very strong results for the competition policy index. Simulations based on the econometric results suggest that a generalized improvement in competition policy to a level that currently characterizes the best-performing states in Sub-Saharan Africa could lead to huge improvements in cell-phone area coverage for many states currently with poor policy performance, and an overall coverage increase of nearly 100 percent.

Cell Phone --- Cell phones --- Cell-phone --- Digital Divide --- E-Business --- ICT Policy and Strategies --- Information and Communication Technologies --- Installation --- International standards --- Maintenance cost --- Private Sector Development --- Results --- Telephone --- Telephone systems