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Australian auditing manual June 2008 / by The Institute of Chartered Accountants in Australia

By: Institute of Chartered Accountants in Australia (ICAA).
Publisher: 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
Contents:
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.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book Australia
500.7 INS 2008 (Browse shelf) Available CA011956
Total reserves: 0

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.

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Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

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