Opis: Chartered Accountants Auditing Assurance - ICAA (Institute of Chartered Accountants in Australia), ICAA (The Institute of Chartered Accountants in Australia)

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 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

Szczegóły: Chartered Accountants Auditing Assurance - ICAA (Institute of Chartered Accountants in Australia), ICAA (The Institute of Chartered Accountants in Australia)

Tytuł: Chartered Accountants Auditing Assurance
Autor: ICAA (Institute of Chartered Accountants in Australia), ICAA (The Institute of Chartered Accountants in Australia)
Producent: John Wiley
ISBN: 9781118452387
Rok produkcji: 2015
Ilość stron: 2314
Oprawa: Miękka
Waga: 1.83 kg

Recenzje: Chartered Accountants Auditing Assurance - ICAA (Institute of Chartered Accountants in Australia), ICAA (The Institute of Chartered Accountants in Australia)