Chartered Accountants Auditing & Assurance Handbook 2013 + Wiley E-Text: Incorporating all the Standards as at 1 December 2012 - Couverture souple

ICAA (Institute Of Chartered Accountants Australia)

Couverture souple

ISBN 10 : 1118452380 ISBN 13 : 9781118452387

Editeur : John Wiley & Sons Australia Ltd, 2015

Synopsis

The Institute of Chartered Accountants Australia s Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. New to the 2013 edition are: * The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements * Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings * The Standard on Related Services ASRS 4450 Comfort Letter Engagements * Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments * APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minor amendments included in the AUASB s amending Standards. For material issued after 1 December 2012, please refer to auasb.gov.au and apesb.org.au, which are regularly updated throughout the year. The companion volume to this handbook, the Institute of Chartered Accountants Australia s Financial Reporting Handbook 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.

A propos du livre

À propos de l'auteur

Stephanie Kemp, MA (Dunelm), FCA is a consultant with Westworth Kemp Consultants specialising in financial reporting and auditing standards. For a number of years, she was part of the Leadership and Quality Team at the Institute of Chartered Accountants Australia. Stephanie is the author of numerous articles in the Institute s journal Charter, and has provided regular technical updates to accounting professionals via the Institute s electronic newsletter Accounting and Audit News Today (ANT). Before joining the team at the Institute, Stephanie worked as an auditor, and then in the internal quality control and technical sections of medium and large accounting firms in the United Kingdom and Australia.

Détails de l'édition

• Éditeur: John Wiley & Sons Australia Ltd
• Date d'édition: 2015
• Langue: anglais
• ISBN 10: 1118452380
• ISBN 13: 9781118452387
• Reliure: Broché
• Nombre de pages: 2314
• Éditeur: Kemp Stephanie
• Coordonnées du fabricant: non disponible
• Personne responsable: Wiley-VCH GmbH; product_safety@wiley.com; ; Boschstrasse 12; Weinheim; 69469; Allemagne