Chartered Accountants Auditing Assurance & Ethics Handbook 2 (Paperback)

Foreword v About the Technical Editor vi Introduction xii About the Institute of Chartered Accountants Australia xv Overview xvi Understanding Financial Statement Audits: A Guide for Financial Statement Users 1 AUASB Framework and Policy Documents Foreword to AUASB Pronouncements 30 AUASB Glossary 37 Framework for Assurance Engagements 60 Principles of Convergence to International Standards of the International Auditing and Assurance Standards Board (IAASB) and Harmonisation with the Standardsof the New Zealand Auditing and Assurance Standards Board (NZAuASB) 80 Australian Accounting Standards (ASAs) Introduction ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 85 ASA 100 Preamble to AUASB Standards 113 ASA 101 Preamble to Australian Auditing Standards 122 ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 128 Responsibilities ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 135 ASA 210 Agreeing the Terms of Audit Engagements 160 ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 178 ASA 230 Audit Documentation 194 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 206 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 240 ASA 260 Communication with Those Charged with Governance 252 ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 270 Planning ASA 300 Planning an Audit of a Financial Report 280 ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 291 ASA 320 Materiality in Planning and Performing an Audit 327 ASA 330 The Auditor's Responses to Assessed Risks 336 Internal control ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation 354 ASA 450 Evaluation of Misstatements Identified during the Audit 372 ASA 500 Audit Evidence 382 ASA 501 Audit Evidence--Specific Considerations for Inventory and Segment Information 396 ASA 502 Audit Evidence--Specific Considerations for Litigation and Claims 405 ASA 505 External Confirmations 417 ASA 510 Initial Audit Engagements--Opening Balances 427 Explanatory Guide: Opening Balances 439 ASA 520 Analytical Procedures 455 ASA 530 Audit Sampling 463 ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 475 ASA 550 Related Parties 508 ASA 560 Subsequent Events 530 ASA 570 Going Concern 541 ASA 580 Written Representations 566 Using the work of others ASA 600 Special Considerations--Audits of a Group Financial Report (Including the Work of Component Auditors) 580 ASA 610 Using the Work of Internal Auditors 617 ASA 620 Using the Work of an Auditor's Expert 627 Audit conclusions and Reporting Explanatory Guide: Auditor's Reports 642 ASA 700 Forming an Opinion and Reporting on a Financial Report 656 ASA 705 Modifications to the Opinion in the Independent Auditor's Report 686 ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 709 ASA 710 Comparative Information--Corresponding Figures and Comparative Financial Reports 724 ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report 744 Specialised Areas ASA 800 Special Considerations--Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 751 ASA 805 Special Considerations--Audits of Single Financial Statementsand Specific Elements, Accounts or Items of a Financial Statement 768 ASA 8