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Auditing, assurance and ethics handbook Australia 2019 : incorporating all the standards as at 1 December 2018

By: Chartered Accountants Australia and New Zealand.
Publisher: Milton, QLD : John Wiley and Sons Australia, 2019Description: xiv, 1853 p. ; 24 cm.ISBN: 9780730369776.Subject(s): Auditing guidelines | Assurance | Ethical pronouncements | Australia
Contents:
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 -- APES 110 (2010) Code of ethics for professional accountants -- APES 110 (2018) Code of ethics for professional accountants (including independence standards)
Summary: Comprises the Australian auditing and assurance standards applicable at 1 December 2018.
Item type Home library Collection Call number Status Date due Item reserves
Book Book Australia
001.02 CAA 2019 (Browse shelf) Available
Book Book Australia
001.02 CAA 2019 (Browse shelf) Available
Book Book Australia
001.02 CAA 2019 (Browse shelf) Available
Book Book Australia
001.02 CAA 2019 (Browse shelf) Available
Reference Reference Australia
Reference REF 001.02 CAA 2019 (Browse shelf) Not for loan
Book Book New Zealand
Reference R001.02 AUD 2019 (Browse shelf) Not For Loan
Total holds: 0

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 -- APES 110 (2010) Code of ethics for professional accountants -- APES 110 (2018) Code of ethics for professional accountants (including independence standards)

Comprises the Australian auditing and assurance standards applicable at 1 December 2018.

© 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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