"Auditing & Assurance Services, Second International Edition" combines a genuine international perspective and relevant international regulatory requirements with a conceptual and systematic approach to auditing. This fully up-to-date textbook provides students with the most current concepts of auditing and professional requirements. What's new: New 'Practice Insight' boxes provide students with engaging snippets of auditing in real life to help them understand the practical nature of the subject; increased coverage of corporate governance, litigation, the impact of the global financial crisis on auditors, auditing of accounting estimates, and of group financial statements; new and updated end of chapter problems, discussion cases and internet assignments designed to challenge students and test their understanding; all chapters have been updated with the new set of clarified ISAs and the clarified International Standard on Quality Control; and the text is also fully compliant with the revised Code of Ethics for Professional Accountants.