<i>Auditing & Assurance Services</i>, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent <i>International Financial Reporting Standards </i>(IFRSs), <i>International Standards on Auditing </i>(ISAs), other IAASB standards and the <i>IESBA Code of Ethics for Professional Accountants</i>.