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Auditing Handbook 2012

by: CPA

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This is an old edition. There is a new edition of this book available. In many cases publishers substitute to newer editions automatically...

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Retail Price: $100.68

Publisher: PEARSON EDUCATION AU,03.12.11

Category: ACCOUNTING Level:

ISBN: 1442558091
ISBN13: 9781442558090

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To order the new edition (2013), please perform a new search using the following ISBN: 9781486006540

The 2012 CPA Auditing, Assurance and Ethics Handbook provides a comprehensive listing of legally enforceable Australian Auditing, Assurance, Professional and Ethical pronouncements.

These include all Australian Auditing Standards (ASAs) applicable to audits for financial reporting periods commencing on or after 1 January 2010, as well as Standards on Review and Assurance Engagements, Auditing and Assurance Guidance Statements, and Accounting Professional and Ethical Statements including the Code of Ethics for Professional Accountants, updated to 15 November 2011.


The enhanced companion website for this title, www.pearson.com.au/highered/handbooks, will be updated throughout 2012 with any late breaking changes to the Auditing, Assurance, Professional and Ethical pronouncements along with technical editor notes. Students may also use the Student Self Test quizzes aligned to particular ASAs with hints & references back to the Handbook as practice and preparation for exams.

Foreword
Principal Addresses
About the Technical Editor
Preface

Institutional Framework - Auditing
Understanding Financial Statement Audits - A Guide for Financial Statement Users
POL 1 The AuASB Consultative Process

Auditing and Assurance Standards
100-199 Introductory Matters
Foreword to AUASB Pronouncements
AUASB Glossary
Framework for Assurance Engagements
ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports, Other Financial Information, and Other Assurance Engagements

ASA 101 Preamble to Australian Auditing Standards
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements
200-299 General Principles and Responsibilities
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards
ASA 210 Agreeing the Terms of Audit Engagements
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information
ASA 230 Audit Documentation
ASA 240 The Auditor's Responsibilities Relating to 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 with Those Charged with Governance
ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

300-499 Risk Assessment and Response to Assessed Risks
ASA 300 Planning an Audit of a Financial Report
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
ASA 320 Materiality in Planning and Performing an Audit
ASA 330 The Auditor's Responses to Assessed Risks
ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation
ASA 450 Evaluation of Misstatements Identified during the Audit

500-599 Audit Evidence
ASA 500 Audit Evidence
ASA 501 Audit Evidence-Specific Considerations for Inventory and Segment Information
ASA 502 Audit Evidence-Specific Considerations for Litigation and Claims
ASA 505 External Confirmations
ASA 510 Initial Audit Engagements - Opening Balances
ASA 520 Analytical Procedures
ASA 530 Audit Sampling
ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
ASA 550 Related Parties
ASA 560 Subsequent Events
ASA 570 Going Concern
ASA 580 Written Representations

600-699 Using the Work of Others
ASA 600 Special Considerations-Audits of a Group Financial Report (Including the Work of Component Auditors)
ASA 610 Using the Work of Internal Auditors
ASA 620 Using the Work of an Auditor's Expert

700-799 Audit Conclusions and Reporting
ASA 700 Forming an Opinion and Reporting on a Financial Report
ASA 705 Modifications to the Opinion in the Independent Auditor's Report

ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports
ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report

800-899 Specialised Areas
ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks
AUS 804 The Audit of Prospective Financial Information
ASA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ASA 810 Engagements to Report on Summary Financial Statements
AUS 810 Special Purpose Reports on the Effectiveness of Control Procedures*
AUS 904 Engagements to Perform Agreed-upon Procedures*

Auditing and Assurance Guidance Statements (AGSs and GSs)
AGS 1002 Bank Confirmation Requests
AGS 1014 Privity Letter Requests
AGS 1024 Life Insurance Act 1995 - Audit Obligations
AGS 1030 Auditing Derivative Financial Instruments
AGS 1036 The Consideration of Environmental Matters in the Audit of a Financial Report
AGS 1040 Franchising Code of Conduct - Auditor's Reports
AGS 1042 Reporting on Control Procedures at Outsourcing Entities
AGS 1054 Auditing Revenue of Charitable Entities
AGS 1062 Reporting in Connection with Proposed Fundraisings

GS 001 Concise Financial Reports under the Corporations Act 2001
GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees
GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the Corporations Act 2001
GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers
GS 005 Using the Work of an Actuary
GS 006 Electronic Publication of the Auditor's Report
GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services
GS 008 The Auditor's Report on a Remuneration Report under Section 300A of the Corporations Act 2001
GS 009 Auditing Self Managed Superannuation Funds
GS 010 Responding to Questions at an Annual General Meeting
GS 011 Third Party Access to Audit Working Papers
GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions
GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes
GS 014 Auditing Mortgage Schemes Profit Entities
GS 015 Audit Implications of Accounting for Investments in Associates
GS 016 Bank Confirmation Requests
GS 017 Prudential Reporting Requirements for Auditors of a Life Company
GS 018 Franchising Code of Conduct - Auditor's Reports
GS 019 Auditing Fundraising Revenue of Not-for- Profit Entities

Explanatory Guides
Explanatory Guide: Auditor's Reports
Explanatory Guide to AUASB Standards Applicable to Review Engagements

Standards on Review Engagements (ASREs)
ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity
ASRE 2405 Review of Historical Information Other than a Financial Report
ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity
ASRE 2415 Review of a Financial Report - Company Limited by Guarantee

Standards on Assurance Engagements (ASAEs)
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
ASAE 3100Compliance Engagements
ASAE 3402 Assurance Reports on Controls at a Service Organisation
ASAE 3500Performance Engagements

Standards on Related Services
ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings

100-200 All Members
APES 110 Code of Ethics for Professional Accountants (issued December 2010)
APES 205 Conformity with Accounting Standards
APES 210 Conformity with Auditing and Assurance Standards
APES 215 Forensic Accounting Services
APES 220 Taxation Services (issued March 2011)
APES 225 Valuation Services

300 Members in Public Practice
APES 305 Terms of Engagements
APES 310 Dealing with Client Moneys (issued December 2010)
APES 315 Compilation of Financial Information
APES 320 Quality Control for Firms
APES 330 Insolvency Services
APES 345 Reporting on Prospective Financial Information Prepared in Connection with a Disclosure Document
APES 350 Participation by Members in Public Practice in Due Diligence Committees in Connection with a Public Document (issued March 2011)

Other Professional Statements (APSs)

Members in Public Practice
APS 10 Trust Accounts

All Members
APS 12 Statement of Financial Advisory Service Standards

Risk Management Statement (RMS)
RMS 1 Risk Management Statement

Joint Guidance Notes (GNs)
Members in Business
GN 1 Members in Business Guidance Statement

Members in Public Practice
GN 3 Operation of Trust Accounts

NEW standards in this Edition
. New Guidance Statements 016, 107, 108 and 109
. New Standard on Review Engagements ASRE 4215
. New standard on assurance engagement ASAE 3402
. New section on Standards on Related Services including ASRS 4400.
. New APES 310

Revised standards in this edition

. Revised ASQC 1
. Revised ASAs 101, 102, 210, 220, 240, 250, 260, 300, 315, 320, 402, 500, 501, 502, 540, 550, 560, 570, 580, 700, 705, 706, 710 and 800
. Revised Guidance Statements 002 and 009
. Revised APES 110, 220 and 350

Deleted standards from this edition
. Deleted standards not appearing in the 2012 edition include AUS 904, AGS 1002, 1024, 1036, 1040, 1042 and 1054; APS 10 and GN 3

Includes critical new content, with eight new standards, 30 revised standards and the removal of another nine, the 2012 CPA Auditing & Assurance Handbook is your go-to resource for the most up to date auditing regulations.

? The Auditing, Assurance and Ethics Standards are accompanied by notes contributed by the technical editors Amir Ghandar and Eva Tsahuridu of CPA Australia.
? The text has been designed so that it is clear and easy-to-read.
? Sections of the auditing standards have been tabbed, allowing students to easily and quickly search the handbook during an open book exam.
? The Auditing, Assurance and Ethics Handbook is accompanied by a companion website www.pearson.com.au/handbooks which will be updated throughout 2010 with any changes to the auditing standards.
? SAVE your students money. Package the Auditing, Assurance and Ethics Handbook 2010 with
1. Arens Auditing, Assurance Services and Ethics in Australia, Clarity edition 8e.
ISBN: 9781442541191
2. Arens Essentials of Auditing, Assurance Services and Ethics in Australia
ISBN: 9781442508224