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Auditing, assurance and ethics handbook Australia 2017 : incorporating all the standards as at 1 December 2016 / edited by Stephanie Kemp

By: Kemp, Stephanie | Chartered Accountants Australia and New Zealand.
Publisher: Milton, QLD : John Wiley and Sons Australia, 2017Description: xxv, 2663 p. ; 24 cm.ISBN: 9780730343028.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 -- 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.
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 2016.
Item type Home library Collection Call number Status Date due Barcode Item reserves
Book Book Australia
Reference REF 001.02 CAA 2017 (Browse shelf) Not For Loan CA011982
Book Book Australia
001.02 CAA 2017 (Browse shelf) Available CA011993
Book Book Australia
001.02 CAA 2017 (Browse shelf) Available CA011987
Book Book Australia
001.02 CAA 2017 (Browse shelf) Available CA010151
Reference Reference New Zealand
R001.02 AUD 2017 (Browse shelf) Not For Loan CA009657
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 -- 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.

© 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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