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Australian audit manual and toolkit 2017 : for small and medium sized entities / by Chartered Accountants Australia and New Zealand

By: Chartered Accountants Australia and New Zealand.
Publisher: Pyrmont, NSW : Thomson Reuters (Professional) Australia, 2017Description: xxxiv, 706 p. : ill. ; 24 cm + CD ROM.ISBN: 9780864699107.Subject(s): SMEs | Auditing | Auditing standards | Australia | Small and medium enterprises
Contents:
CORE CONCEPTS: 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. PRACTICAL GUIDANCE: 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 Collection Call number Status Date due Barcode Item reserves
Book Book Australia
500.7 INS 2017 (Browse shelf) Not for loan CA009794
Book Book Australia
500.7 INS 2017 (Browse shelf) Not for loan CA012529
Book Book Australia
500.7 INS 2017 (Browse shelf) Issued Not for loan 16/03/2020 CA012528
Book Book Australia
Reference REF 500.7 INS 2017 (Browse shelf) Not For Loan CA012527
Book Book New Zealand
500.7 AUS 2017 (Browse shelf) Not for loan CA009662
Reference Reference New Zealand
R500.7 AUS 2017 (Browse shelf) Not For Loan CA009663
Total reserves: 1

CORE CONCEPTS: 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. PRACTICAL GUIDANCE: 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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© 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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