Chartered Accountants Auditing and Assurance Handbook 2013
By: . ICAA
Paperback | 8 May 2015 | Edition Number 1
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New to the 2013 edition are:
- The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements
- Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings
- The Standard on Related Services ASRS 4450 Comfort Letter Engagements
- Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments
- APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business
Where necessary, Standards have also been updated for the minor amendments included in the AUASB’s amending Standards.
For material issued after 1 December 2012, please refer to auasb.gov.au and apesb.org.au, which are regularly updated throughout the year.
The companion volume to this handbook, the Institute of Chartered Accountants Australia’s Financial Reporting Handbook 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.
Foreword v
About the Technical Editor vi
Introduction xii
About the Institute of Chartered Accountants Australia xv
Overview xvi
Understanding Financial Statement Audits: A Guide for Financial Statement Users 1
AUASB Framework and Policy Documents
Foreword to AUASB Pronouncements 30
AUASB Glossary 37
Framework for Assurance Engagements 60
Principles of Convergence to International Standards of the International Auditing and Assurance Standards Board (IAASB) and Harmonisation with the Standards
of the New Zealand Auditing and Assurance Standards Board (NZAuASB) 80
Australian Accounting Standards (ASAs)
Introduction
ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 85
ASA 100 Preamble to AUASB Standards 113
ASA 101 Preamble to Australian Auditing Standards 122
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 128
Responsibilities
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 135
ASA 210 Agreeing the Terms of Audit Engagements 160
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 178
ASA 230 Audit Documentation 194
ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report 206
ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 240
ASA 260 Communication with Those Charged with Governance 252
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 270
Planning
ASA 300 Planning an Audit of a Financial Report 280
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 291
ASA 320 Materiality in Planning and Performing an Audit 327
ASA 330 The Auditor’s Responses to Assessed Risks 336
Internal control
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation 354
ASA 450 Evaluation of Misstatements Identified during the Audit 372
ASA 500 Audit Evidence 382
ASA 501 Audit Evidence-Specific Considerations for Inventory and Segment Information 396
ASA 502 Audit Evidence-Specific Considerations for Litigation and Claims 405
ASA 505 External Confirmations 417
ASA 510 Initial Audit Engagements-Opening Balances 427
Explanatory Guide: Opening Balances 439
ASA 520 Analytical Procedures 455
ASA 530 Audit Sampling 463
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 475
ASA 550 Related Parties 508
ASA 560 Subsequent Events 530
ASA 570 Going Concern 541
ASA 580 Written Representations 566
Using the work of others
ASA 600 Special Considerations-Audits of a Group Financial Report (Including the Work of Component Auditors) 580
ASA 610 Using the Work of Internal Auditors 617
ASA 620 Using the Work of an Auditor’s Expert 627
Audit conclusions and Reporting
Explanatory Guide: Auditor’s Reports 642
ASA 700 Forming an Opinion and Reporting on a Financial Report 656
ASA 705 Modifications to the Opinion in the Independent Auditor’s Report 686
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 709
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports 724
ASA 720 The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report 744
Specialised Areas
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 751
ASA 805 Special Considerations-Audits of Single Financial Statementsand Specific Elements, Accounts or Items of a Financial Statement 768
ASA 810 Engagements to Report on Summary Financial Statements 783
Standards on Review Engagements (ASRes)
Explanatory Guide to AUASB Standards Applicable to Review Engagements 803
ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity 810
ASRE 2405 Review of Historical Financial Information Other than a Financial Report 852
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 881
ASRE 2415 Review of a Financial Report – Company Limited by Guarantee 929
Standards on Assurance Engagements (ASAEs)
ASAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information 936
ASAE 3100 Compliance Engagements 958
ASAE 3402 Assurance Reports on Controls at a Service Organisation 977
ASAE 3410 Assurance Engagements on Greenhouse Gas Statements 1023
ASAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Historical Financial Information included in a Prospectus or other Document 1084
ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information 1121
ASAE 3500 Performance Engagements 1214
Standards on Related Services (ASRSs)
ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings 1233
ASRS 4450 Comfort Letter Engagements 1255
Auditing and Assurance Standards (AUSs)
AUS 804 The Audit of Prospective Financial Information 1292
AUS 810 Special Purpose Reports on the Effectiveness of Control Procedures 1305
Auditing and Assurance Guidance Statements (AGSs)
AGS 1014 Privity Letter Requests 1327
AGS 1062 Reporting in Connection with Proposed Fundraisings 1336
Guidance Statements (GSs)
GS 001 Concise Financial Reports Under the Corporations Act 2001 1368
GS 002 Special Considerations in the Audit of Risk Management
Requirements for Registrable Superannuation Entities and Licensees 1387
GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the Corporations Act 2001 1403
GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers 1428
GS 005 Using the Work of an Actuary 1457
GS 006 Electronic Publication of the Auditor’s Report 1463
GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services 1470
GS 008 The Auditor’s Report on a Remuneration Report under
Section 300A of the Corporations Act 2001 1520
GS 009 Auditing Self-Managed Superannuation Funds 1528
GS 010 Responding to Questions at an Annual General Meeting 1629
GS 011 Third Party Access to Audit Working Papers 1637
GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions 1662
GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes 1712
GS 014 Auditing Mortgage Schemes 1727
GS 015 Audit Implications of Accounting for Investments in Associates 1733
GS 016 Bank Confirmation Requests 1741
GS 017 Prudential Reporting Requirements for Auditors of a Life Company 1763
GS 018 Franchising Code of Conduct – Auditor’s Reports 1793
GS 019 Auditing Fundraising Revenue of Not-for-Profit Entities 1800
GS 020 Special Considerations in Auditing Financial Instruments 1817
Accounting Professional and Ethical Standards Board Statements (APES)
APES 110 Code of Ethics for Professional Accountants 1861
APES 205 Conformity with Accounting Standards 1958
APES 210 Conformity with Auditing and Assurance Standards 1963
APES 215 Forensic Accounting Services 1967
APES 220 Taxation Services 1976
APES 225 Valuation Services 1984
APES 305 Terms of Engagement 1999
APES 310 Dealing with Client Monies 2004
APES 315 Compilation of Financial Information 2015
APES 320 Quality Control for Firms 2027
APES 320 APESB Technical Update 2053
APES 325 Risk Management for Firms 2054
APES 330 Insolvency Services 2059
APES 345 Reporting on Prospective Financial Information Prepared in connection with a Disclosure Document 2075
APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document 2083
APES GN 40 Members in Business Guidance Note Ethical Conflicts in the Workplace - Considerations for Members in Business 2105
Miscellaneous Professional Statements
APS 12 Statement of Financial Advisory Service Standards 2142
ISBN: 9781118452387
ISBN-10: 1118452380
Published: 8th May 2015
Format: Paperback
Language: English
Number of Pages: 2192
Audience: Professional and Scholarly
Publisher: John Wiley & Sons Inc
Country of Publication: US
Edition Number: 1
Dimensions (cm): 24.3 x 15.5 x 5.5
Weight (kg): 1.83
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