International Auditing: Practical Resource Guide [Hardcover]

David O'Regan (Author)

Book Description

Publication Date: March 31, 2003 | ISBN-10: 0471263826 | ISBN-13: 978-0471263821 | Edition: 1

Stay abreast of the latest information on international auditing with this indispensable resource. Obtain practical guidance in such areas as risk assessment, logistics, and cultural/business environment in an international context. Examine the risks international companies face as a cost of doing business and learn proven methods of addressing these risks. This guide gives you advice on how to plan safe and efficient auditing assignments and provides information on regions and countries throughout the world to allow you to place your assignment in a wide context.

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Editorial Reviews

From the Inside Flap

As internal and external auditors follow the operations of global corporations around the world, they inevitably encounter a host of unique logistical, linguistic, cultural, and procedural obstacles on a country-by-country basis. International Auditing: Practical Resource Guide provides in-depth analysis of the risks facing international organizations and the challenges presented to individual auditors as they practice their trade in the global arena.

International Auditing analyzes and appraises the legal, regulatory, and fiscal matters; Generally Accepted Accounting Practices; cultural differences; macroeconomic factors; and political volatilities that dramatically impact the global marketplace. Author and auditor David O’Regan begins by summarizing recent international developments in the auditing profession, then moves on to categorize types of risk and examine how these can be managed. Chapter 4,"Organization-Wide Risk Assessment," considers both quantitative and qualitative methodologies, suggesting ways of achieving a balanced, holistic approach to international risk assessment. Chapter 5, "The Logistics of Auditing," takes stock of the particular international dangers present at the dawn of the twenty-first century and shows how to conduct effective, efficient, and safe assignments, while Chapter 6 offers concluding reflections on global auditing.

In addition to profession-specific information, International Auditing also includes an Appendix with guidance on working in individual countries. Sections on Africa, the Americas, Asia and the Pacific region, Europe, and the Middle East include primers on several specific countries in each and cover such topics as:

• Geography
• History
• Demographics
• Languages
• Politics
• Economy
• Accountancy
• Culture

As globalization continues its inevitable march and companies continue to capitalize on the opportunities in untapped markets, auditors will be asked to conduct an increasing variety of audits in an increasing variety of environments. International Auditing proves a must-have, one-stop resource for auditors working in the global marketplace.

From the Back Cover

An essential resource for the international auditor

When conducting audits abroad, even the most straightforward exercises can turn into logistical nightmares when auditors are confronted with unfamiliar risks, logistical difficulties, and foreign languages. While the global marketplace is always unpredictable, there is no excuse for ever being surprised. International Auditing presents a comprehensive primer on regulatory standards around the world as well as the cultural, linguistic, and political differences that can make or break an audit.

Veteran auditor David O’Regan systematically analyzes the organizational risks that global corporations assume and proposes a comprehensive risk assessment strategy to negotiate these choppy waters. This timely guide also:

• Advises how to plan safe and efficient auditing assignments
• Includes a survey on Generally Accepted Accounting Practices
• Contains country-by-country advice and information to aid in audit planning

David O’Regan’s thoughtful, comprehensive guide belongs on the shelf of every international auditor.

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Product Details

• Hardcover: 312 pages
• Publisher: Wiley; 1 edition (March 31, 2003)
• Language: English
• ISBN-10: 0471263826
• ISBN-13: 978-0471263821
• Product Dimensions: 9.5 x 6.1 x 0.9 inches
• Shipping Weight: 1.4 pounds (View shipping rates and policies)
• Average Customer Review: 5.0 out of 5 stars  See all reviews (5 customer reviews)
• Amazon Best Sellers Rank: #3,396,799 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

2 of 2 people found the following review helpful:

5.0 out of 5 stars O'Regan an inspiration to all Auditors, August 6, 2003

By A Customer

This review is from: International Auditing: Practical Resource Guide (Hardcover)

O'Regan's book is an inspiration to read, in the office or in your leisure. A 'must have' for auditors embarking on international assignments. A breath of fresh air for auditing books normally associated with endless jargon and complex terminology. This book has completely transformed my image of global auditing, so much so, that I aim to adventure into the world of international auditing very soon.

2 of 2 people found the following review helpful:

5.0 out of 5 stars "O'Regan is my guru!", March 31, 2003

By A Customer

This review is from: International Auditing: Practical Resource Guide (Hardcover)

At last - a book on auditing that combines verve, panache, and a mountain of useful information. I have been an avid follower of O'Regan's writing for several years - his classy articles and IIA books have been a constant companion in my professional life as an auditor. He seems sometimes to be leading a one-man crusade to lift auditing writing out of its generally stuffy doldrums and onto a higher plane.

"International Auditing" is O'Regan's best achievement to date, and the intellectual self-confidence that underpins it is almost breathtaking. Who else would dare to undertake, in one book, all of the following: a history of auditing in its various forms, guidance on international risks, advice on logistics and safety, and a detailed country guide that covers economics, politics, history, and demographics? In my opinion the country guides are worth the price of the book alone, and are a pleasure to read.

In summary, my message to O'Regan is "Well done!" More, please...

1 of 1 people found the following review helpful:

5.0 out of 5 stars A MUST FOR THE AUDIT BOOK SHELF, August 6, 2003

By A Customer

This review is from: International Auditing: Practical Resource Guide (Hardcover)

A truely inspirational read. The chapters are juxtaposed with succintness and clear, precise, useful, practical information.
This is one of the first books I've seen in its genre - unique.
As an experience 'travelling' global auditor I found this book invaluable, it is definitely useful reference material for the spectrum of audit staff from Audit Directors to the juniors on their first field audit. I have passed this book down to all my colleagues as basic training material.