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Auditing and Assurance Handbook 2008: Incorporating all the Standards as at 1 January 2008, Volume 2

Auditing and Assurance Handbook 2008: Incorporating all the Standards as at 1 January 2008, Volume 2

Stephanie Kemp (Technical Editor)

ISBN: 978-0-470-81700-1

Mar 2008

1680 pages

Select type: Paperback

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Julie Adair King is the author of several books, including Adobe® PhotoDeluxe® For Dummies®, Digital Photography For Dummies®, and WordPerfect® Office 2000 For Dummies®.

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Foreword
Principal Addresses
Institute Profile
About the Technical Editors
Introductory Remarks by the Technical Editors
Overview of Auditing Developments during 2004

Australian Auditing & Assurance - Institutional Framework
Understanding Financial Statement Audits - A Guide for Financial Statement Users
Policy Statement 1 - The AuASB Consultative Process

Australian Auditing Standards
Introduction
Foreword to AUASB Pronouncements
AUASB Glossary
ASA 100 Preamble to AUASB Standards Explanatory Statement

Responsibilities
ASA 200 - Objective and General Principles Governing an Audit of a Financial Report
ASA 210 - Terms of Audit Engagements
ASA 220 - Quality Control for Audits of Historical Financial Information
ASA 230 - Audit Documentation
ASA 240 - The Auditor's Responsibility to Consider 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 of Audit Matters with Those Charged with Governance

Planning
ASA 300 - Planning an Audit of a Financial Report
ASA 315 - Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements
ASA 320 - Materiality and Audit Adjustments
ASA 330 The Auditor's Procedures in Response to Assessed Risks

Internal Control
ASA 402 - Audit Considerations Relating to Entities Using Service Organisations

Audit Evidence
ASA 500 - Audit Evidence
ASA 501 - Existence and Valuation of Inventory
ASA 505 External Confirmations
ASA 508 - Enquiry Regarding Litigation and Claims
ASA 510 - Initial Engagements - Opening Balances
ASA 520 - Analytical Procedures
ASA 530 - Audit Sampling and Other Means of Testing
ASA 540 - Audit of Accounting Estimates
ASA 545 - Auditing Fair Value Measurements and Disclosures
ASA 550 - Related Parties
ASA 560 - Subsequent Events
ASA 570 - Going Concern
ASA 580 - Management Presentations

Using the Work of Others
ASA 600 - Using the Work of Another Auditor
ASA 610 - Considering the Work of Internal Audit
ASA 620 - Using the Work of an Expert

Audit Conclusions and Reporting
ASA 700 - The Auditor's Report on a General Purpose Financial Report
ASA 701 - Modifications to the Auditor's Report
ASA 710 - Comparatives
ASA 720 - Other Information in Documents Containing Audited Financial Reports

Specialised Areas
ASA 800 - The Auditor's Report on Special Purpose Audit Engagements

Auditing Standards On Review Engagements (ASREs)
ASRE 2410 - Review of Interim Financial Report Performed by the Independent

Auditing & Assurance Standards (AUSs)
AUS 106 - Explanatory Framework for Standards on Audit and Audit Related Services
AUS 108 - Framework for Assurance Engagements
AUS 110 Assurance Engagements other than Audits pr Reviews of Historical Financial Information

Audit Evidence
AUS 522 - Audit Evidence Implications of Externally Managed Assets of Superannuation, Provident or Similar Funds
AUS 524 - The Auditor's Use of the Work of the Actuary and the Actuary's Use of the Work of the Auditor in Connection with the Preparation and Audit of a Financial Report

Specialised Areas
AUS 804 - The Audit of Prospective Financial Information
AUS 806 - Performance Auditing
AUS 808 - Planning Performance Audits
AUS 810 - Special Purpose Reports on the Effectiveness of Control Procedures

Related Services
AUS 902 - Review of Financial Reports
AUS 904 - Engagements to Perform Agreed-Upon Procedures

Auditing and Assurance Guidance Statements
AGS 1002 - Bank Confirmation Requests
AGS 1004 - Transitional Arrangements on Changes in Audit Appointments under the Corporations Act 201
AGS 1006 - Expression of an Opinion on Internal
AGS 1008 - Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions (ADIs)
AGS 1010 - Audit Obligations of the Financial Institutions Scheme (Withdrawn)
AGS 1012 - Share Buy-Backs - Auditor's Report (Withdrawn)
AGS 1014 - Privity Letter Requests
AGS 1016 - Audit and Review Reports on Half-Year Financial Reports of Disclosing Entities Under the Corporations Act 2001
AGS 1018 - IT Environments - Stand-alone Personal Computers (Withdrawn)
AGS 1020 - IT Environments - On-line Computer Systems (Withdrawn)
AGS 1022 - IT Environments - Database Systems (With drawn)
AGS 1024 - Life Insurance Act 1995 - Audit Obligations
AGS 1026 - Superannuation Funds - Auditor Reports on Externally Managed Assets
AGS 1028 - Uncertainty (withdrawn)
AGS 1030 - Auditing Derivative Financial Instruments
AGS 1032 - The Audit Implications of Accounting for Investments in Associates
AGS 1034 - Implications for Management and Auditor's of the Year 2000 Systems Issue (Withdrawn)
AGS 1036 - The Consideration of Environmental Matters in the Audit of a Financial Report
AGS 1038 - Access to Audit Working Papers
AGS 1040 - Franchising Code of Conduct - Auditor's Reports
AGS 1042 - Reporting on Control Procedures at Outsourcing Entities
AGS 1044 - Audit Reports on Information Provided Other than in a Financial Report (Withdrawn)
AGS 1046 - Responding to Questions at an Annual General Meeting
AGS 1048 - The Special Considerations in the Audit of Small Entities
AGS 1050 - Audit Issues Relating to the Electronic Presentation of Financial Reports
AGS 1052 - Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes
AGS 1054 - Auditing Revenue of Charitable Entities
AGS 1056 - Electronic Commerce - Effect on the Audit of a Financial Report
AGS 1058 - Auditing Mortgage Investment Schemes
AGS 1060 - Computer Assisted Audit Techniques (Withdrawn)
AGS 1062 - Reporting in Connection with Proposed Fundraisings
AGS 1064 - Audit Implications of Prudential Reporting Requirements for General Insurers
AGS 1066 - Reporting by Auditors on Compliance with International Financial Reporting Standards
AGS 1068 - Audit Requirements for Australian Financial Services Licensees under the Corporations Act 2001
AGS 1070 - Special Consideration in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees

Guidance Note
GN - Auditor's Report on AASB 124 Remuneration Disclosures contained in the Annual Director's Report

Accounting Professional and Ethical Standards Board Statements
APES 110 - Code of Ethics for Professional Accountants
APES 320 Quality Control for Firms
APES 410 - Conformity with Auditing and Assurance Standards

Code of Professional Conduct
F.2 Prospectuses and Reports on Profit Forecasts

Miscellaneous Professional Statements
APS 1 - Conformity with Accounting Standards and UIG Consensus Views
APS 1.1 - Conformity with Auditing Standards (Withdrawn)
APS 2 - Terms of Engagement
APS 3 - Compatibility of Australian Accounting Standards and International Accounting Standards
APS 4 - Statement of Quality Control Standard (Withdrawn)
APS 5 - Quality Control Policies and Procedures (Withdrawn)
APS 6 - Statement of Taxation Standards
APS 7 - Statement of Insolvency Standards
APS 8 - Statement of Management Consulting Services Standards
APS 9 - Statement on Compilation of Financial Reports
APS 10 - Trust Account
APS 11 - Statement of Forensic Accounting Standards
APS 12 - Statement of Financial Advisory Service Standards