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

  • ID: 2242051
  • Book
  • John Wiley and Sons Ltd
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The new edition of, Auditing & Assurance Handbook 2008 continues to provide students and educators with the latest Australian Auditing and Assurance Standards. Current as of 1 January 2008 the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume.

NEW TO THE 2008 EDITION:

- Changes to the audit report required by the revised ASA 700, The Auditor's Report on a General Purpose Financial Report, and consequential amendments to other standards
- The new ASAE 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information.
- New Guidance Statements issued by the AUASB
- New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
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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
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Stephanie Kemp
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