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Informationen zum Autor Stephanie Kemp, MA (Dunelm), FCA is a consultant with Westworth Kemp Consultants specialising in financial reporting and auditing standards. For a number of years, she was part of the Leadership and Quality Team at the Institute of Chartered Accountants Australia. Stephanie is the author of numerous articles in the Institute's journal Charter, and has provided regular technical updates to accounting professionals via the Institute's electronic newsletter Accounting and Audit News Today (ANT). Before joining the team at the Institute, Stephanie worked as an auditor, and then in the internal quality control and technical sections of medium and large accounting firms in the United Kingdom and Australia. Klappentext The Institute of Chartered Accountants Australia's Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012.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 BusinessWhere 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. Zusammenfassung Incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. Inhaltsverzeichnis Foreword vAbout the Technical Editor viIntroduction xiiAbout the Institute of Chartered Accountants Australia xvOverview xviUnderstanding Financial Statement Audits: A Guide for Financial Statement Users 1AUASB Framework and Policy DocumentsForeword to AUASB Pronouncements 30AUASB Glossary 37Framework for Assurance Engagements 60Principles of Convergence to International Standards of the International Auditing and Assurance Standards Board (IAASB) and Harmonisation with the Standardsof the New Zealand Auditing and Assurance Standards Board (NZAuASB) 80Australian Accounting Standards (ASAs)IntroductionASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 85ASA 100 Preamble to AUASB Standards 113ASA 101 Preamble to Australian Auditing Standards 122ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 128ResponsibilitiesASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 135ASA 210 Agreeing the Terms of Audit Engagements 160ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 178ASA 230 Audit Documentation 194ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 206ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 240ASA 260 Communication with Those Charged with Governance 252ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 270Planni...
