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Audit and Assurance Essentials - Bagshaw, Katharine
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Introduction 1 1 Auditors, Audits and Other Types of Assurance and Passing the Exam First Time 3 1.1 The Need for Audit and Other Types of Assurance 4 1.2 Passing the Exam First Time 13 2 Taking on Professional Work and Maintaining Standards 23 2.1 Introduction to Professional Standards 24 2.2 Fundamental Principles, Threats and Safeguards 26 2.3 Changes in a Professional Appointment 32 2.4 Obtaining Professional Work 34 2.5 Professional Ethics: Fees 39 2.6 Professional Ethics: Confl icts of Interest and Hospitality 43 2.7 Professional Ethics: Independence and Objectivity 45 2.8 Appointing and Removing Auditors 57 2.9 Agreeing Engagement Terms 61 3 Housekeeping: Planning, Materiality and Documentation 67 3.1 Planning 68 3.2 Materiality 73 3.3 Audit Documentation 77 4 The Core of the Audit 87 4.1 Risk Assessments 87 4.2 Audit Evidence 113 4.3 Responding to Risk 128 4.4 Audit Tools 152 4.5 More Audit Tools: Using the Work of Others 196 4.6 Related Parties, Initial Engagements, Opening Balances and Comparative Information 228 5 Corporate Governance, Professional Liability, Regulation and Other Current Issues 237 5.1 Corporate Governance 237 5.2 Professional Liability, Regulation and Other Current Issues 250 6 Audit Reporting 265 6.1 Audit Finalisation 265 6.2 Modified and Unmodified Audit Opinions 275 6.3 Emphasis of Matter and Other Matter Paragraphs, Going Concern 288 6.4 Communications with Management and those Charged with Governance 299 6.5 Other Information 306 7 Fraud, Money Laundering, Forensic Accounting, Financial Instruments 311 7.1 Fraud: Auditors’ Responsibilities 312 7.2 Laws and Regulations: Auditors’ Responsibilities 322 7.3 Money Laundering 325 7.4 Forensic Accounting 331 7.5 Financial Instruments 335 8 The Wider Framework: Assurance, Other Engagements, Audit Quality and Quality Control 343 8.1 International Standards 345 8.2 Overall Objectives of Audits, the Framework For Assurance Engagements, ISAE 3000 353 8.3 Audit Quality and Quality Control 371 9 Smaller Entity Audits, Reviews, Compilations, Agreed-Upon Procedures Engagements, Not-For-Profit Engagements 383 9.1 Smaller Entity Audits 384 9.2 Overview of Reviews, Agreed-Upon Procedures and Compilation Engagements 387 9.3 Review Engagements 389 9.4 Compilation Engagements 398 9.5 Agreed-Upon Procedures Engagements 402 9.6 Not-For-Profit Engagements 406 10 Other Assurance Engagements 415 10.1 Introduction to Other Assurance Engagements 416 10.2 Assurance or Agreed-Upon Procedures: Key Performance Indicators 418 10.3 Social and Environmental Reporting and ISAE 3410 Assurance Engagements of Greenhouse Gas Statements 421 10.4 Prospective Financial Information 428 10.5 ISAE 3420 Reporting on the Compilation of Pro-Forma Financial Information in Prospectuses 433 IAASB Standards and Related Guidance Covered in This Publication 437 Ans Business Business eBook, Wiley

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Audit and Assurance Essentials
Autor:

Bagshaw, Katharine

Titel:

Audit and Assurance Essentials

ISBN-Nummer:

1119968798

Detailangaben zum Buch - Audit and Assurance Essentials


EAN (ISBN-13): 9781119968795
ISBN (ISBN-10): 1119968798
Gebundene Ausgabe
Taschenbuch
Erscheinungsjahr: 2013
Herausgeber: Wiley John + Sons
508 Seiten
Gewicht: 0,935 kg
Sprache: Englisch

Buch in der Datenbank seit 23.06.2009 02:20:07
Buch zuletzt gefunden am 31.10.2016 08:16:26
ISBN/EAN: 1119968798

ISBN - alternative Schreibweisen:
1-119-96879-8, 978-1-119-96879-5

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