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Australian audit manual and toolkit 2015 : for small and medium sized entities

By: Chartered Accountants Australia and New Zealand.
Publisher: Pyrmont, NSW : Thomson Reuters (Professional) Australia, 2015Description: xxxiv, 688 p. : ill. ; 24 cm. + CD Rom.ISBN: 9780864609670.Subject(s): Small and medium enterprises | SMEs | Auditing | Auditing standards | Australia
Contents:
PART A: Ethics, ASAs and quality control -- The risk-based audit - overview -- Internal control - purpose and components -- Financial report assertions -- Materiality and audit risk -- Risk assessment procedures -- Responding to assessed risks -- Further audit procedures -- Accounting estimates -- Related parties -- Subsequent events -- Going concern -- Summary of other ASA requirements -- Audit documentation -- Forming an opinion on a financial report. PART B: Introduction to the case studies -- Risk assessment - overview -- Engagement acceptance and continuance -- Overall audit strategy -- Determining and using materiality -- Audit team discussions -- Inherent risks - identification -- Inherent risks - assessment -- Significant risks -- Understanding internal control -- Evaluating internal control -- Communicating deficiencies in internal control -- Concluding the risk assessment phase -- Risk response - an overview -- The responsive audit plan -- Determining the extent of testing -- Documenting work performed -- Written representations -- Reporting - overview -- Evaluating audit evidence -- Communicating with those charged with governance -- Modifications to the auditor's report -- Emphasis of Matter and Other Matter paragraphs -- Comparative information. APPENDIX: New and revised auditing standards and guidance statements.
Summary: Provides practical guidance to practitioners conducting audit engagements in small and medium sized entities. Includes case studies in applying auditing standards and a toolkit containing commonly used templates, forms and checklists.
Item type Home library Call number Status Date due Barcode Item reserves
Reference Reference Australia
REF 500.7 INS 2015 (Browse shelf) Not For Loan CA011021
Book Book Australia
SYD00925716 #500.7 INS 2015 (Browse shelf) Not For Loan (Restricted Access) CA011009
Reference Reference New Zealand
500 AUS 2015 (Browse shelf) Not For Loan CA007998
Total reserves: 0

PART A: Ethics, ASAs and quality control -- The risk-based audit - overview -- Internal control - purpose and components -- Financial report assertions -- Materiality and audit risk -- Risk assessment procedures -- Responding to assessed risks -- Further audit procedures -- Accounting estimates -- Related parties -- Subsequent events -- Going concern -- Summary of other ASA requirements -- Audit documentation -- Forming an opinion on a financial report. PART B: Introduction to the case studies -- Risk assessment - overview -- Engagement acceptance and continuance -- Overall audit strategy -- Determining and using materiality -- Audit team discussions -- Inherent risks - identification -- Inherent risks - assessment -- Significant risks -- Understanding internal control -- Evaluating internal control -- Communicating deficiencies in internal control -- Concluding the risk assessment phase -- Risk response - an overview -- The responsive audit plan -- Determining the extent of testing -- Documenting work performed -- Written representations -- Reporting - overview -- Evaluating audit evidence -- Communicating with those charged with governance -- Modifications to the auditor's report -- Emphasis of Matter and Other Matter paragraphs -- Comparative information. APPENDIX: New and revised auditing standards and guidance statements.

Provides practical guidance to practitioners conducting audit engagements in small and medium sized entities. Includes case studies in applying auditing standards and a toolkit containing commonly used templates, forms and checklists.

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