Auditing, assurance and ethics handbook Australia 2020 : incorporating all the standards as at 1 December 2019Publisher: Milton, QLD : John Wiley and Sons Australia, 2020Description: xii, 1759 p. ; 25 cm.ISBN: 9780730384229.Subject(s): Auditing guidelines | Assurance | Ethical pronouncements | Australia
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014174|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014175|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014176|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014177|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014178|
|Book||Australia||001.02 CAA 2020 (Browse shelf)||Not for loan||CA014179|
AUSTRALIAN AUDITING STANDARDS (ASAs): 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 -- 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 -- 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 -- 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: 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): 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 -- 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. ACCOUNTING PROFESSIONAL AND ETHICAL STANDARDS BOARD STATEMENTS (APES): APES 110 (2018): Code of ethics for professional accountants (including independence standards).
Comprises the Australian auditing and assurance standards applicable at 1 December 2018.