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

INDICE: 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 FinancialStatement 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 theInternational Auditing and Assurance Standards Board (IAASB) andHarmonisation 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 Reviewsof Financial Reports and Other Financial Information, and OtherAssurance Engagements 85.ASA 100 Preamble to AUASB Standards 113.ASA 101 Preamble to Australian Auditing Standards 122.ASA 102 Compliance with Ethical Requirements when PerformingAudits, Reviews and Other Assurance Engagements 128.Responsibilities.ASA 200 Overall Objectives of the Independent Auditor and theConduct of an Audit in Accordance with Australian AuditingStandards 135.ASA 210 Agreeing the Terms of Audit Engagements 160.ASA 220 Quality Control for an Audit of a Financial Report andOther Historical Financial Information 178.ASA 230 Audit Documentation 194.ASA 240 The Auditor s Responsibilities Relating to Fraudin an Audit of a Financial Report 206.ASA 250 Consideration of Laws and Regulations in an Audit of aFinancial Report 240.ASA 260 Communication with Those Charged with Governance 252.ASA 265 Communicating Deficiencies in Internal Control to ThoseCharged with Governance and Management 270.Planning.ASA 300 Planning an Audit of a Financial Report 280.ASA 315 Identifying and Assessing the Risks of MaterialMisstatement through Understanding the Entity and Its Environment291.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 aService Organisation 354.ASA 450 Evaluation of Misstatements Identified during the Audit372.ASA 500 Audit Evidence 382.ASA 501 Audit Evidence Specific Considerations forInventory and Segment Information 396.ASA 502 Audit Evidence Specific Considerations forLitigation 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 ValueAccounting 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 FinancialReport (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 Report656.ASA 705 Modifications to the Opinion in the IndependentAuditor s Report 686.ASA 706 Emphasis of Matter Paragraphs and Other MatterParagraphs in the Independent Auditor s Report 709.ASA 710 Comparative Information Corresponding Figures andComparative Financial Reports 724.ASA 720 The Auditor s Responsibilities Relating to OtherInformation in Documents Containing an Audited Financial Report744.Specialised Areas.ASA 800 Special Considerations Audits of Financial ReportsPrepared in Accordance with Special Purpose Frameworks 751.ASA 805 Special Considerations Audits of Single FinancialStatementsand Specific Elements, Accounts or Items of a FinancialStatement 768.ASA 810 Engagements to Report on Summary Financial Statements783.Standards on Review Engagements (ASRes).Explanatory Guide to AUASB Standards Applicable to ReviewEngagements 803.ASRE 2400 Review of a Financial Report Performed by an AssurancePractitioner Who is Not the Auditor of the Entity 810.ASRE 2405 Review of Historical Financial Information Other thana Financial Report 852.ASRE 2410 Review of a Financial Report Performed by theIndependent Auditor of the Entity 881.ASRE 2415 Review of a Financial Report Company Limitedby Guarantee 929.Standards on Assurance Engagements (ASAEs).ASAE 3000 Assurance Engagements other than Audits or Reviews ofHistorical Financial Information 936.ASAE 3100 Compliance Engagements 958.ASAE 3402 Assurance Reports on Controls at a ServiceOrganisation 977.ASAE 3410 Assurance Engagements on Greenhouse Gas Statements1023.ASAE 3420 Assurance Engagements to Report on the Compilation ofPro Forma Historical Financial Information included in a Prospectusor other Document 1084.ASAE 3450 Assurance Engagements involving Corporate Fundraisingsand/or Prospective Financial Information 1121.ASAE 3500 Performance Engagements 1214.Standards on Related Services (ASRSs).ASRS 4400 Agreed–Upon Procedures Engagements to Report FactualFindings 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 ControlProcedures 1305.Auditing and Assurance Guidance Statements (AGSs).AGS 1014 Privity Letter Requests 1327.AGS 1062 Reporting in Connection with Proposed Fundraisings1336.Guidance Statements (GSs).GS 001 Concise Financial Reports Under the Corporations Act 20011368.GS 002 Special Considerations in the Audit of RiskManagement.Requirements for Registrable Superannuation Entities andLicensees 1387.GS 003 Audit and Review Requirements for Australian FinancialServices Licensees under the Corporations Act 2001 1403.GS 004 Audit Implications of Prudential Reporting Requirementsfor General Insurers 1428.GS 005 Using the Work of an Actuary 1457.GS 006 Electronic Publication of the Auditor s Report1463.GS 007 Audit Implications of the Use of Service Organisationsfor Investment Management Services 1470.GS 008 The Auditor s Report on a Remuneration Reportunder.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 Meeting1629.GS 011 Third Party Access to Audit Working Papers 1637.GS 012 Prudential Reporting Requirements for Auditors ofAuthorised Deposit–taking Institutions 1662.GS 013 Special Considerations in the Audit of Compliance Plansof Managed Investment Schemes 1712.GS 014 Auditing Mortgage Schemes 1727.GS 015 Audit Implications of Accounting for Investments inAssociates 1733.GS 016 Bank Confirmation Requests 1741.GS 017 Prudential Reporting Requirements for Auditors of a LifeCompany 1763.GS 018 Franchising Code of Conduct Auditor sReports 1793.GS 019 Auditing Fundraising Revenue of Not–for–Profit Entities1800.GS 020 Special Considerations in Auditing Financial Instruments1817.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 Standards1963.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 Preparedin connection with a Disclosure Document 2075.APES 350 Participation by Members in Public Practice in DueDiligence Committees in connection with a Public Document 2083.APES GN 40 Members in Business Guidance Note Ethical Conflictsin the Workplace Considerations for Members in Business2105.Miscellaneous Professional Statements.APS 12 Statement of Financial Advisory Service Standards2142

• ISBN: 978-1-118-45238-7
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 2192
• Fecha Publicación: 09/02/2015
• Nº Volúmenes: 1
• Idioma: Inglés