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Interpretation and Application of International Standards on Auditing

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

04.04.2011

Verlag

John Wiley & Sons

Seitenzahl

576

Maße (L/B/H)

23,3/18,7/4,1 cm

Gewicht

1202 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-0-470-66112-3

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

04.04.2011

Verlag

John Wiley & Sons

Seitenzahl

576

Maße (L/B/H)

23,3/18,7/4,1 cm

Gewicht

1202 g

Auflage

1. Auflage

Sprache

Englisch

ISBN

978-0-470-66112-3

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Interpretation and Application of International Standards on Auditing
  • Produktbild: Interpretation and Application of International Standards on Auditing

  • Preface ix

    Acknowledgements xi

    About the Author xiii

    1 The History of Auditing 1

    2 TheClarityProject 7

    3 The Code of Ethics for Professional Accountants 15

    4 ISA 200 (revised and redrafted) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing 25

    5 ISA 210 (redrafted) Agreeing the Terms of Audit Engagements 35

    6 ISA 220 (redrafted) Quality Control for an Audit of Financial Statements 39

    7 ISA 230 (revised) Audit Documentation 45

    8 ISA 240 (redrafted) The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements 49

    9 ISA 250 (redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements 63

    10 ISA 260 (revised and redrafted) Communication with Those Charged with Governance 69

    11 ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 79

    12 ISA 300 (redrafted) Planning an Audit of Financial Statements 85

    13 ISA 315 (redrafted) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and itsEnvironment 91

    14 ISA 320 (revised and redrafted) Materiality in Planning and Performing anAudit 121

    15 ISA 330 (redrafted) The Auditor's Responses to Assessed Risks 127

    16 ISA 402 (revised and redrafted) Audit Considerations Relating to an Entity Using a Service Organisation 135

    17 ISA 450 (revised and redrafted) Evaluation of Misstatements Identified duringtheAudit 141

    18 ISA 500 (redrafted) Audit Evidence 145

    19 ISA 501 (redrafted) Audit Evidence - Specific Considerations for SelectedItems 157
    20 ISA 505 (revised and redrafted) External Confirmations 165

    21 ISA 510 (redrafted) Initial Audit Engagements - Opening Balances 169

    22 ISA 520 (redrafted) Analytical Procedures 173

    23 ISA530(redrafted)AuditSampling 181

    24 ISA 540 (revised and redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 191

    25 ISA550(revisedandredrafted)RelatedParties 203

    26 ISA 560 (redrafted) Subsequent Events 213

    27 ISA 570 (redrafted) Going Concern 221

    28 ISA 580 (revised and redrafted) Management Representations 231

    29 ISA 600 (revised and redrafted) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) 239

    30 ISA610(redrafted)UsingtheWorkofInternalAuditors 249

    31 ISA 620 (revised and redrafted) Using the Work of an Auditor's Expert 253

    32 ISA 700 (revised) Forming an Opinion on the Financial Statements 257

    33 ISA 705 (revised and redrafted) Modifications to the Opinion in the Independent Auditor's Report 265

    34 ISA 706 (revised and redrafted) Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditors' Report 269

    35 ISA 710 (redrafted) Comparative Information - Corresponding Figures and Comparative Financial Statements 273

    36 ISA 720 (redrafted) The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements 279

    37 ISA 800 (revised and redrafted) Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 283

    38 ISA 805 (revised and redrafted) Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 287

    39 ISA 810 (revised and redrafted) Engagements to Report on Summary Financial Statements 291

    40 The Framework for the Preparation and Presentation of Financial Statements 299
    41 IFRS for Small and Medium Entities (SMEs) 307

    42 ISQC 1 'Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements' 321

    Appendix 1: Overview of IFRS and IAS 335

    Appendix 2: Illustrative Audit Tests 433

    Appendix 3: Illustrative Financial Statements 445

    Appendix 4: Illustrative Auditor Report (UK and Ireland) 607

    Index 617