Auditing, assurance and ethics handbook Australia 2017 : incorporating all the standards as at 1 December 2016 / edited by Stephanie KempPublisher: Milton, QLD : John Wiley and Sons Australia, 2017Description: xxv, 2663 p. ; 24 cm.ISBN: 9780730343028.Subject(s): Auditing guidelines | Assurance | Ethical pronouncements | Australia
|Item type||Home library||Collection||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||Reference||REF 001.02 CAA 2017 (Browse shelf)||Not For Loan||CA011982|
|Book||Australia||001.02 CAA 2017 (Browse shelf)||Available||CA011993|
|Book||Australia||001.02 CAA 2017 (Browse shelf)||Available||CA011987|
|Book||Australia||001.02 CAA 2017 (Browse shelf)||Available||CA010151|
|Reference||New Zealand||R001.02 AUD 2017 (Browse shelf)||Not For Loan||CA009657|
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 -- 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 and related services 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 -- ASA 330: The auditor’s responses to assessed risks. Internal Control: ASA 402: Audit considerations relating to an entity using a service organisation -- ASA 450: Evaluation of misstatements identified during the audit -- Audit evidence: 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 505: External confirmation -- 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 -- 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 701: Communicating key audit matters in the independent auditor's 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. 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 or an entity reporting under the ACNC Act or other applicable legislation or regulation. STANDARDS ON ASSURANCE ENGAGEMENTS (ASAEs): ASAE 3000: Assurance engagements other than audits or reviews of historical financial information -- ASAE 3100: Compliance engagements ASAE 3150: Assurance engagements on controls -- ASAE 3402: Assurance reports on controls at a service organisation -- Explanation of the applicability of AUASB pronouncements when conducting internal control engagements -- ASAE 3410: Assurance engagements on greenhouse gas statements -- 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 -- ASAE 3610/AWAS2: Assurance engagements on general purpose water accounting reports. STANDARDS ON RELATED SERVICES (ASRSs): ASRS 4400: Agreed-upon procedures engagements to report factual findings -- ASRS 4450: Comfort letter engagements. GUIDANCE STATEMENTS (GSs): GS 001: Concise financial reports under the Corporations Act 2001 -- GS 002: Audit implications of prudential reporting requirements for registered superannuation entities -- GS 003: Assurance relating to Australian Financial Services Licences issues under the Corporations Act 2001 -- GS 004: Audit implications of prudential reporting requirements for general insurers and insurance groups -- GS 005: Using the work of a management's expert -- 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 renumeration report under 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 consideration 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: Audit implications for prudential reporting of a life company -- GS 018: Franchising code of conduct: auditor's report -- GS 019: Auditing fundraising revenue of not-for-profit entities -- GS 020: Special considerations in auditing financial instruments -- GS 021: Engagements under the national greenhouse and energy reporting scheme, carbon pricing mechanism and related schemes -- GS 022: Grant acquittals and multi-scope engagements. 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 230: Financial planning 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 public document -- APES 350: Participation by members in public practice in due diligence committees in connection with a public document. ACCOUNTING PROFESSIONAL AND ETHICAL STANDARDS BOARD GUIDANCE NOTE (APES GN): APES GN 20: Scope and extent of work for valuation service -- APES GN 21: Valuation services for financial reporting -- APES GN 30: Outsourced services -- APES GN 40: Ethical conflicts in the workplace: considerations for members in business -- APES GN 41 Management representations.
Comprises the Australian auditing and assurance standards and guidance statements, as well as relevant ethical pronouncements and miscellaneous professional statements, applicable at 1 December 2016.