Australian auditing manual June 2008 / by The Institute of Chartered Accountants in AustraliaPublisher: Sydney : International Federation of Accountants, 2008Description: 369 p. : 30 cm.ISBN: 9781934779071.Other title: Using Australian auditing standards in the audits of small and medium sized entities.Subject(s): Small and medium enterprises | SMEs | Auditing | Auditing standards | Australia
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||500.7 INS 2008 (Browse shelf)||Available||CA011956|
PART A: What is a risk based audit? -- Nature of internal control -- Financial report assertions. PART B: Understanding the entity -- What are risk assessment procedures? -- Client acceptance and continuance -- Overall audit strategy -- Materiality -- Audit team discussions -- Business risks -- Fraud risks -- Significant risks -- Internal control -- Assessing internal control design and implementation -- Assessing the risks of material misstatement. PART C: Detailed audit plan -- Tests of controls -- Substantive procedures -- Summary of ASAs not addressed elsewhere -- Extent of testing -- Documenting work performed -- Management representations. PART D: Evaluating audit evidence -- Communicating with those charged with governance -- The auditor's report -- Modifications to the auditor's report.