Core Auditing Standards for Practitioners is a comprehensive practical and theoretical guide to the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners most concern. The book is not a comprehensive guide to ISAs; rather, it goes into greater depth in a key selection of areas to enhance auditors’ understanding of critical ISAs and reduce their dependence on methodologies and guidance to mediate and explain ISA requirements. It does this by improving auditors’ confidence in their ability to: understand the more complex ISA requirements through examples; skilfully tailor audit methodologies, and in particular to confidently remove redundancies; form high-quality, robust, independent judgements with a through grounding in ISA requirements to serve in discussions with file reviewers and audit inspectors. The book contains many practical examples, which will appeal to auditors with technical responsibilities -- particularly those who have responsibility for audit methodologies -- as well as to practitioners. There are also general chapters on key topics such as smaller audits and the scattered guidance that is available including the effect of dominant owner-managers and management override of controls, documenting judgement, and dealing with accounting estimates and written representations. Core Auditing Standards for Practitioners does not tell auditors what to do, but explains the ISA rationale for doing things and provides key examples of critical ISAs in practice, thereby providing the reader with the tools to change what they do by changing the way that they think.

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