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Auditing, assurance and ethics handbook 2013 : incorporating all the standards as at 1 December 2012 Chartered accountants auditing and assurance handbook Stephanie Kemp (technical editor)

By: Institute of Chartered Accountants in Australia (ICAA).
Publisher: Milton, Australia John Wiley and Sons Ltd. 2013Description: xxvii, 2314 p. : ill. 24 cm.ISBN: 1118452380.Subject(s): Auditing guidelines | Assurance | Ethical pronouncements | Australia
Contents:
Understanding financial statement audits: a guide for financial statement users -- AUASB FRAMEWORK AND POLICY DOCUMENTS: Foreword to AUASB pronouncements -- AUASB glossary -- Framework for assurance engagements -- 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). AUSTRALIAN AUDITING 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 -- ASA 100: Preamble to AUASB Standards -- ASA 101: Preamble to Australian Auditing Standards -- ASA 102: Compliance with ethical requirements when performing audits, reviews and other assurance engagements. Responsibilities: ASA 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with Australian Auditing Standards -- ASA 210: Agreeing the terms of audit engagements -- ASA 220: Quality control for an audit of a financial report and other historical financial information -- ASA 230: Audit documentation -- ASA 240: The auditor’s responsibilities relating to fraud in an audit of a financial report -- ASA 250: Consideration of laws and regulations in an audit of a financial report -- ASA 260: Communication with those charged with governance -- ASA 265 : Communicating deficiencies in internal control to those charged with governance and management. Planning: ASA 300: Planning an audit of a financial report -- ASA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment -- ASA 320: Materiality in planning and performing an audit -- ASA330: The auditor’s responses to assessed risks. Internal Control: ASA 402: Audit considerations relating to an entity using a service organisation -- ASA450: Evaluation of misstatements identified during the audit -- ASA 500: Audit evidence -- ASA 501: Audit evidence - specific considerations for inventory and segment information -- ASA 502: Audit evidence - specific considerations for litigation and claims -- ASA 510: Internal audit engagements - opening balances -- Explanatory guide: opening balances -- ASA 520: Analytical procedures -- ASA 530: Audit sampling -- ASA 540: Auditing accounting estimates, indicating fair value accounting estimates, and related disclosures -- ASA 550: Related parties -- ASA 560: Subsequent events --ASA 570: Going concern -- ASA 580: Written representations. Using the work of others: ASA 600: Special considerations - audits of a group financial report (including the work of component auditors) -- ASA 610: Using the work of internal auditors -- ASA 620: Using the work of an auditor’s expert. Audit conclusions and reporting: Explanatory guide: Auditors reports -- ASA 700: Forming an opinion and reporting on a financial report -- ASA 705: Modifications to the opinion in the independent auditor’s report -- ASA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report -- ASA 710: Comparative information - corresponding figures and comparative financial reports -- ASA 720: The auditor’s responsibilities relating to other information in documents containing an audited financial report. Specialised areas: ASA 800: Special considerations - Audits of financial reports prepared in accordance with special purpose frameworks -- ASA 805: Special considerations - Audits of single financial statements and specific elements, accounts or items of a financial statement -- ASA 810: Engagements to report on summary financial statements. STANDARDS ON REVIEW ENGAGEMENTS (ASREs): Explanatory guide to AUASB standards applicable to review engagements -- ASRE 2400: Review of a financial report performed by an assurance practitioner who is not the auditor of the entity -- ASRE 2405: Review of historical financial information other than a financial report -- ASRE 2410: Review of a financial report performed by the independent auditor of the entity -- ASRE 2415: Review of a financial report - company limited by guarantee. STANDARDS ON ASSURANCE ENGAGEMENTS (ASAEs): ASAE 3000: Assurance engagements other than audits or reviews of historical financial information -- ASAE 3100: Compliance engagements -- ASAE 3402: Assurance reports on controls at a service organisation -- ASAE 3410: Assurance engagements on greenhouse gas statements -- ASAE 3420: Assurance engagements to report on the compilation of pro forma historical financial information included in a prospectus or other document -- ASAE 3450: Assurance engagements involving corporate fundraisings and/or prospective financial information -- ASAE 3500: Performance engagements. STANDARDS ON RELATED SERVICES (ASRSs): ASRS 4400: Agreed-upon procedures engagements to report factual findings -- ASRS 4450: Comfort letter engagements. AUDTING AND ASSURANCE STANDARSDS (AUSs): AUS 804: The audit of prospective financial information -- AUS 810: Special purpose reports on the effectiveness of control procedures. AUDITING AND ASSURNCE GUIDANCE STATEMENTS (AGSs): AGS 1014: Privity letter requests -- AGS 1062: Reporting in connection with proposed fundraisings. GUIDANCE STATEMENTS: GS 001: Concise financial reports under the Corporations Act 2001 -- GS 002: Special considerations in the audit of risk management requirements for registrable superannuation entities and licensees -- GS 003, Audit and review requirements for Australian financial services licensees under the Corporations Act 2001 -- GS 004: Audit implications of prudential reporting requirements for general insurers -- GS 005: Using the work of an actuary -- GS 006: Electronic publication of the auditor's report -- GS 007: Audit implications of the use of service organisations for investment management services -- GS 008: The auditor's report on a remuneration report pursuant to Section 300A of the Corporations Act 2001 -- GS 009: Auditing self-managed superannuation funds -- GS 010: Responding to questions at an annual general meeting -- GS 011: Third party access to audit working papers -- GS 012: Prudential reporting requirements for auditors of authorised deposit-taking institutions -- GS 013: Special considerations in the audit of compliance plans of managed investment schemes -- GS 014: Auditing mortgage schemes -- GS 015: Audit implications of accounting for investments in associates -- GS 016: Bank confirmation requests -- GS 017: Prudential reporting requirements for auditors of a life company -- GS 018: Franchising code of conduct - auditor’s reports -- GS 019: Auditing fundraising revenue of not-for-profit entities -- GS 020: Special considerations in auditing financial instruments. ACCOUNTING PROFESSIONAL AND ETHICAL STANDARDS BOARD STATEMENTS (APES): APES 110: Code of ethics for professional accountants -- APES 205: Conformity with accounting standards -- APES 210: Conformity with auditing and assurance standards -- APES 215: Forensic accounting services -- APES 220: Taxation services -- APES 225: Valuation services -- APES 305: Terms of engagement -- APES 310: Dealing with client monies -- APES 315: Compilation of financial information -- APES 320: Quality control for firms -- APES 325: Risk management for firms -- APES 330: Insolvency services -- APES 345: Reporting on prospective financial information prepared in connection with a disclosure document -- APES 350: Participation by members in public practice in due diligence committees in connection with a public document - APES GN 40: Members in business guidance note ethical conflicts in the workplace - considerations for members in business. MISCELLANEOUS PROFESSIONAL STATEMENTS: APS 12: Statement of financial advisory service standards. MATERIAL FOR MEMBERS OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA: A1: Supplemental Royal Charter -- A2: By-laws -- G1: Fees -- N1: Books and papers: Ownership, possession and disclosure -- N2: Money laundering guidelines -- N3: Risk management guidelines -- N6: Reporting of fraud and other illegal acts -- N7: Arrangements to cover the incapacity or death of a sole practitioner. Glossary of terms: R1: Regulations for the Chartered Accountants Program -- R2: Regulations relating to membership admission, readmission, reinstatement, affiliate and practice entity approval -- R3: Regulations relating to advancement to fellowship -- R4: Regulations relating to certificate of public practice -- R4A: Professional indemnity insurance -- R5: Regulations relating to rates of subscription -- R6: Regulations relating to membership of the information technology (IT) chapter -- R7: Regulations relating to training and development -- R9: Regulations relating to public practice -- R10: Regulations relating to membership of the financial planning chapter -- R11: Regulations relating to specialisation -- R11A: Regulations relating to specialisation in self managed superannuation funds.
Summary: Comprises the Australian auditing and assurance standards and guidance statements, as well as relevant ethical pronouncements and miscellaneous professional statements, applicable at 1 December 2012.
Item type Home library Collection Call number Status Date due Barcode Item reserves
Book Book Australia
Archive SYD01815360 001.02 ICA 2013 (Browse shelf) Available 30004935
Reference Reference Australia
REF 001.02 ICA 2013 (Browse shelf) Not For Loan 30004937
Reference Reference New Zealand
Reference R001.02 AUD (Browse shelf) Not For Loan CA005053
Total reserves: 0

Understanding financial statement audits: a guide for financial statement users -- AUASB FRAMEWORK AND POLICY DOCUMENTS: Foreword to AUASB pronouncements -- AUASB glossary -- Framework for assurance engagements -- 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). AUSTRALIAN AUDITING 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 -- ASA 100: Preamble to AUASB Standards -- ASA 101: Preamble to Australian Auditing Standards -- ASA 102: Compliance with ethical requirements when performing audits, reviews and other assurance engagements. Responsibilities: ASA 200: Overall objectives of the independent auditor and the conduct of an audit in accordance with Australian Auditing Standards -- ASA 210: Agreeing the terms of audit engagements -- ASA 220: Quality control for an audit of a financial report and other historical financial information -- ASA 230: Audit documentation -- ASA 240: The auditor’s responsibilities relating to fraud in an audit of a financial report -- ASA 250: Consideration of laws and regulations in an audit of a financial report -- ASA 260: Communication with those charged with governance -- ASA 265 : Communicating deficiencies in internal control to those charged with governance and management. Planning: ASA 300: Planning an audit of a financial report -- ASA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment -- ASA 320: Materiality in planning and performing an audit -- ASA330: The auditor’s responses to assessed risks. Internal Control: ASA 402: Audit considerations relating to an entity using a service organisation -- ASA450: Evaluation of misstatements identified during the audit -- ASA 500: Audit evidence -- ASA 501: Audit evidence - specific considerations for inventory and segment information -- ASA 502: Audit evidence - specific considerations for litigation and claims -- ASA 510: Internal audit engagements - opening balances -- Explanatory guide: opening balances -- ASA 520: Analytical procedures -- ASA 530: Audit sampling -- ASA 540: Auditing accounting estimates, indicating fair value accounting estimates, and related disclosures -- ASA 550: Related parties -- ASA 560: Subsequent events --ASA 570: Going concern -- ASA 580: Written representations. Using the work of others: ASA 600: Special considerations - audits of a group financial report (including the work of component auditors) -- ASA 610: Using the work of internal auditors -- ASA 620: Using the work of an auditor’s expert. Audit conclusions and reporting: Explanatory guide: Auditors reports -- ASA 700: Forming an opinion and reporting on a financial report -- ASA 705: Modifications to the opinion in the independent auditor’s report -- ASA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report -- ASA 710: Comparative information - corresponding figures and comparative financial reports -- ASA 720: The auditor’s responsibilities relating to other information in documents containing an audited financial report. Specialised areas: ASA 800: Special considerations - Audits of financial reports prepared in accordance with special purpose frameworks -- ASA 805: Special considerations - Audits of single financial statements and specific elements, accounts or items of a financial statement -- ASA 810: Engagements to report on summary financial statements. STANDARDS ON REVIEW ENGAGEMENTS (ASREs): Explanatory guide to AUASB standards applicable to review engagements -- ASRE 2400: Review of a financial report performed by an assurance practitioner who is not the auditor of the entity -- ASRE 2405: Review of historical financial information other than a financial report -- ASRE 2410: Review of a financial report performed by the independent auditor of the entity -- ASRE 2415: Review of a financial report - company limited by guarantee. STANDARDS ON ASSURANCE ENGAGEMENTS (ASAEs): ASAE 3000: Assurance engagements other than audits or reviews of historical financial information -- ASAE 3100: Compliance engagements -- ASAE 3402: Assurance reports on controls at a service organisation -- ASAE 3410: Assurance engagements on greenhouse gas statements -- ASAE 3420: Assurance engagements to report on the compilation of pro forma historical financial information included in a prospectus or other document -- ASAE 3450: Assurance engagements involving corporate fundraisings and/or prospective financial information -- ASAE 3500: Performance engagements. STANDARDS ON RELATED SERVICES (ASRSs): ASRS 4400: Agreed-upon procedures engagements to report factual findings -- ASRS 4450: Comfort letter engagements. AUDTING AND ASSURANCE STANDARSDS (AUSs): AUS 804: The audit of prospective financial information -- AUS 810: Special purpose reports on the effectiveness of control procedures. AUDITING AND ASSURNCE GUIDANCE STATEMENTS (AGSs): AGS 1014: Privity letter requests -- AGS 1062: Reporting in connection with proposed fundraisings. GUIDANCE STATEMENTS: GS 001: Concise financial reports under the Corporations Act 2001 -- GS 002: Special considerations in the audit of risk management requirements for registrable superannuation entities and licensees -- GS 003, Audit and review requirements for Australian financial services licensees under the Corporations Act 2001 -- GS 004: Audit implications of prudential reporting requirements for general insurers -- GS 005: Using the work of an actuary -- GS 006: Electronic publication of the auditor's report -- GS 007: Audit implications of the use of service organisations for investment management services -- GS 008: The auditor's report on a remuneration report pursuant to Section 300A of the Corporations Act 2001 -- GS 009: Auditing self-managed superannuation funds -- GS 010: Responding to questions at an annual general meeting -- GS 011: Third party access to audit working papers -- GS 012: Prudential reporting requirements for auditors of authorised deposit-taking institutions -- GS 013: Special considerations in the audit of compliance plans of managed investment schemes -- GS 014: Auditing mortgage schemes -- GS 015: Audit implications of accounting for investments in associates -- GS 016: Bank confirmation requests -- GS 017: Prudential reporting requirements for auditors of a life company -- GS 018: Franchising code of conduct - auditor’s reports -- GS 019: Auditing fundraising revenue of not-for-profit entities -- GS 020: Special considerations in auditing financial instruments. ACCOUNTING PROFESSIONAL AND ETHICAL STANDARDS BOARD STATEMENTS (APES): APES 110: Code of ethics for professional accountants -- APES 205: Conformity with accounting standards -- APES 210: Conformity with auditing and assurance standards -- APES 215: Forensic accounting services -- APES 220: Taxation services -- APES 225: Valuation services -- APES 305: Terms of engagement -- APES 310: Dealing with client monies -- APES 315: Compilation of financial information -- APES 320: Quality control for firms -- APES 325: Risk management for firms -- APES 330: Insolvency services -- APES 345: Reporting on prospective financial information prepared in connection with a disclosure document -- APES 350: Participation by members in public practice in due diligence committees in connection with a public document - APES GN 40: Members in business guidance note ethical conflicts in the workplace - considerations for members in business. MISCELLANEOUS PROFESSIONAL STATEMENTS: APS 12: Statement of financial advisory service standards. MATERIAL FOR MEMBERS OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA: A1: Supplemental Royal Charter -- A2: By-laws -- G1: Fees -- N1: Books and papers: Ownership, possession and disclosure -- N2: Money laundering guidelines -- N3: Risk management guidelines -- N6: Reporting of fraud and other illegal acts -- N7: Arrangements to cover the incapacity or death of a sole practitioner. Glossary of terms: R1: Regulations for the Chartered Accountants Program -- R2: Regulations relating to membership admission, readmission, reinstatement, affiliate and practice entity approval -- R3: Regulations relating to advancement to fellowship -- R4: Regulations relating to certificate of public practice -- R4A: Professional indemnity insurance -- R5: Regulations relating to rates of subscription -- R6: Regulations relating to membership of the information technology (IT) chapter -- R7: Regulations relating to training and development -- R9: Regulations relating to public practice -- R10: Regulations relating to membership of the financial planning chapter -- R11: Regulations relating to specialisation -- R11A: Regulations relating to specialisation in self managed superannuation funds.

Comprises the Australian auditing and assurance standards and guidance statements, as well as relevant ethical pronouncements and miscellaneous professional statements, applicable at 1 December 2012.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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