Core Auditing Standards for Practitioners /

• Κύριοι συγγραφείς: Bagshaw, Katharine (Συγγραφέας), Selwood, John, 1969- (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Chichester, England : Wiley, 2014.
• Θέματα: Auditing > Standards.; BUSINESS & ECONOMICS > Accounting > Financial.; Electronic books.

 The only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors. 

 Machine generated contents note: Introduction 1 Smaller Entity Audits 1.1 The Issues 1.2 What the Regulators Say 1.3 What Practitioners Say 1.4 What the Standards Say 2 Materiality 2.1 The Issues 2.2 What the Regulators Say 2.3 What Practitioners Say 2.4 What the Standards Say 3 Related Parties 3.1 The Issues 3.2 What the Regulators Say 3.3 What Practitioners Say 3.4 What the Standards Say 4 Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk 4.1 The Issues 4.2 What the Regulators Say 4.3 What Practitioners Say 4.4 What the Standards Say 5 Really Efficient Audits: What Sort of Evidence Do I Really Need? 5.1 The Issues 5.2 What the Regulators Say 5.3 What Practitioners Say 5.4 What the Standards Say 6 Fraud 6.1 The Issues 6.2 What the Regulators Say 6.3 What Practitioners Say 6.4 What the Standard Says 7 Communications with Those Charged with Governance 7.1 The Issues 7.2 What the Regulators Say 7.3 What Practitioners Say 7.4 What the Standard Says 8 Group Audits 8.1 The Issues 8.2 What the Regulators Say 8.3 What Practitioners Say 8.4 What the Standards Say 9 Other Things Good Auditors Need to Know About ISAs 9.1 Other Good Things -- The Issues 9.2 ISA 230 on Documentation -- The Issues 9.3 Documentation -- What the Regulators Say 9.4 Documentation -- What Practitioners Say 9.5 Documentation -- What the Standards Say 9.6 ISA 501 on Additional Considerations for Specific Items -- The Issues 9.7 Inventory -- What the Regulators Say 9.8 Inventory -- What Practitioners Say 9.9 ISA 510 on Initial Engagements and Opening Balances -- The Issues 9.10 Initial Engagements -- What the Regulators Say 9.11 Initial Engagements -- What Practitioners Say 9.12 Initial Engagements -- What the Standards Say 9.13 ISA 530 on Audit Sampling -- The Issues 9.14 Audit Sampling -- What the Regulators Say 9.15 Audit Sampling -- What Practitioners Say 9.16 Audit Sampling -- What the Standards Say 9.17 ISA 540 on Accounting Estimates -- The Issues 9.18 Accounting Estimates -- What the Regulators Say 9.19 Accounting Estimates -- What Practitioners Say 9.20 Accounting Estimates -- What the Standards Say 9.21 ISA 560 on Subsequent Events -- The Issues 9.22 Subsequent Events -- What the Regulators Say 9.23 Subsequent Events -- What Practitioners Say 9.24 Subsequent Events -- What the Stand.