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Interpretation and application of international standards on auditing /
"This book eliminates the complexities contained within the International Standards on Auditing and gets to the heart of what it is that auditing standards want from auditors. Offering practical guidance on how these often difficult to interpret standards are applied to actual practice, the aut...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Chichester, UK :
Wiley,
2011.
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| Colección: | Wiley Regulatory Reporting.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Preface; Acknowledgements; About the Author; Chapter 1: The History of Auditing; RISK-BASED AUDITING; REGULATION; INTERNAL AND EXTERNAL AUDITING; ASSURANCE ENGAGEMENT; FEATURES OF AN AUDIT; INDEPENDENCE; Chapter 2: The Clarity Project; ISA 600 (revised and redrafted) The Audit of Group Financial Statements; ISA 550 (revised and redrafted) Related Parties; ISA 540 (revised and redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures.
- ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and ManagementISA 450 Evaluation of Misstatements Identified During the Audit; ISA 530 Audit Sampling; ISA 260 Significant Difficulties; ISA 570 Going Concern; Auditor's Reports; Chapter 3: The Code of Ethics for Professional Accountants; FUNDAMENTAL PRINCIPLES; THREATS AND SAFEGUARDS; SAFEGUARDS; ACCEPTING AN AUDIT CLIENT; CONFLICTS OF INTERESTS; FEES; GIFTS AND HOSPITALITY; CLIENT ASSETS; FAMILY AND CLOSE RELATIONSHIPS; NON-AUDIT SERVICES PROVIDED TO THE CLIENT.
- Chapter 4: ISA 200 (revised and redrafted) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on AuditingTHE AUDIT OF FINANCIAL STATEMENTS; FINANCIAL STATEMENT RISK AND DETECTION RISK; AUDITING IN ACCORDANCE WITH ISAs; ISA CONTENT; Chapter 5: ISA 210 (redrafted) Agreeing the Terms of Audit Engagements; Chapter 6: ISA 220 (redrafted) Quality Control for an Audit of Financial Statements; CONTINUING AUDITS; THE ENGAGEMENT TEAM; REVIEW; DIFFICULT AND CONTENTIOUS MATTERS; QUALITY CONTROL REVIEW; 'HOT' AND 'COLD' REVIEWS.
- Chapter 7: ISA 230 (revised) Audit DocumentationASSEMBLY; SIGNIFICANT MATTERS; DEPARTURES FROM THE REQUIREMENTS OF ISAs; Chapter 8: ISA 240 (redrafted) The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements; RESPONSIBILITIES; DISCUSSION AMONGST THE ENGAGEMENT TEAM; RISK ASSESSMENT; CHARACTERISTICS OF FRAUD; AUDIT TESTING; FRAUD IN RELATION TO REVENUE RECOGNITION; PROCEDURES ON REVENUE RECOGNITION; COMMUNICATION OF FRAUD MATTERS; Chapter 9: ISA 250 (redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements; THE AUDITOR'S CONSIDERATIONS.
- NON-COMPLIANCE WITH LAWS AND REGULATIONSAUDIT OPINION ON THE FINANCIAL STATEMENTS CONCERNING NON-COMPLIANCE; CHARACTERISTICS OF NON-COMPLIANCE WITH LAWS AND REGULATIONS; RIGHTS AND DUTIES TO REPORT TO REGULATORS IN THE FINANCIAL SECTOR; Chapter 10: ISA 260 (revised and redrafted) Communication with Those Charged with Governance; SUBGROUPS; COMMUNICATION OF MATTERS PRIOR TO THE AUDIT; COMMUNICATION OF AUDIT FINDINGS; Chapter 11: ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; DEFICIENCIES IN INTERNAL CONTROLS; AUDITOR RESPONSIBILITIES.