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Produktbild: Chartered Accountants Auditing & Assurance Handbook 2013 + Wiley E-Text

Chartered Accountants Auditing & Assurance Handbook 2013 + Wiley E-Text Incorporating all the Standards as at 1 December 2012

Fr. 119.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Set mit diversen Artikeln

Erscheinungsdatum

08.05.2015

Herausgeber

Stephanie Kemp

Verlag

John Wiley & Sons

Seitenzahl

2192

Maße (L/B/H)

24.3/15.5/5.5 cm

Gewicht

1826 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-45238-7

Beschreibung

Produktdetails

Einband

Set mit diversen Artikeln

Erscheinungsdatum

08.05.2015

Herausgeber

Stephanie Kemp

Verlag

John Wiley & Sons

Seitenzahl

2192

Maße (L/B/H)

24.3/15.5/5.5 cm

Gewicht

1826 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-1-118-45238-7

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  • Produktbild: Chartered Accountants Auditing & Assurance Handbook 2013 + Wiley E-Text
  • 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