Chartered Accountants Auditing and Assurance Handbook 2013 - Incorporating All the Standards As At 1 December 2012

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...

List of contents

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 Para

Product details

• Authors: . ICAA, Stephanie ICAA, ICAA (Institute of Chartered Accountants Australia, ICAA (Institute of Chartered Accountants Australia), Icaa (Institute of Chartered Accountants in Austra, Icaa (The Institute of Chartered Accountants in Au, Stephanie Kemp
• Assisted by: ICAA (Institute of Chartered Accountants Australia) (Editor), Stephani Kemp (Editor), Stephanie Kemp (Editor)
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 08.05.2015
• EAN: 9781118452387
• ISBN: 978-1-118-45238-7
• No. of pages: 2192
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Buchhaltung, Accounting, Allg. Rechnungswesen