The Accounting Handbooks 2012 Value Pack contains a copy of the ICAA Auditing & Assurance Handbook 2012 and a copy of the ICAA Financial Reporting Handbook 2012.
- The Institute of Chartered Accountants in Australia's Auditing and Assurance Handbook 2012 incorporates a comprehensive listing of Australian Auditing Standards in Clarity format, Guidance Statements and professional and ethical standards as at 1 December 2011.
- The Institute of Chartered Accountants in Australia's Financial Reporting Handbook 2012 incorporates a comprehensive listing of Australian Accounting Standards and Interpretations applicable at 30 June 2011, as issued at 1 December 2011.
Text available in Jan 2012 and ebook available at the beginning of Feb 2012.
Foreword v About the Technical Editor vi Introduction xii About the Institute of Chartered Accountants in Australia xv Overview xvi Understanding Financial Statement Audits: A Guide for Financial Statement Users 1 AUSTRALIAN AUDITING STANDARDS (ASAs) Introduction Foreword to AUASB Pronouncements 31 AUASB Glossary 42 Framework for Assurance Engagements 68 ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements 90 ASA 100 Preamble to AUASB Standards 120 ASA 101 Preamble to Australian Auditing Standards 130 ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements 136 Responsibilities ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards 143 ASA 210 Agreeing the Terms of Audit Engagements 169 ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information 189 ASA 230 Audit Documentation 206 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report 219 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report 256 ASA 260 Communication with Those Charged with Governance 270 ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management 291 Planning ASA 300 Planning an Audit of a Financial Report 302 ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment 314 ASA 320 Materiality in Planning and Performing an Audit 354 ASA 330 The Auditor's Responses to Assessed Risks 364 Internal Control ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation 383 ASA 450 Evaluation of Misstatements Identified during the Audit 402 Audit Evidence ASA 500 Audit Evidence 413 ASA 501 Audit Evidence--Specific Considerations for Inventory and Segment Information 429 ASA 502 Audit Evidence--Specific Considerations for Litigation and Claims 439 ASA 505 External Confirmations 452 ASA 510 Initial Audit Engagements--Opening Balances 463 ASA 520 Analytical Procedures 475 ASA 530 Audit Sampling 483 ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 496 ASA 550 Related Parties 531 ASA 560 Subsequent Events 554 ASA 570 Going Concern 565 ASA 580 Written Representations 592 Using the Work of Others ASA 600 Special Considerations--Audits of a Group Financial Report (Including the Work of Component Auditors) 607 ASA 610 Using the Work of Internal Auditors 647 ASA 620 Using the Work of an Auditor's Expert 657 Explanatory Guide: Auditor's Reports 674 ASA 700 Forming an Opinion and Reporting on a Financial Report 690 ASA 705 Modifications to the Opinion in the Independent Auditor's Report 722 ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 747 ASA 710 Comparative Information--orresponding Figures and Comparative Financial Reports 763 ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report 785 Specialised Areas ASA 800 Special Considerations--Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks 792 ASA 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement 811 ASA 810 Engagements to Report on Summary Financial Statements 827 STANDARDS ON REVIEW ENGAGEMENTS (ASREs) Explanatory Guide to AUASB Standards Applicable to Review Engagements 848 ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity 856 ASRE 2405 Review of Historical Financial Information Other than a Financial Report 900 ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity 931 ASRE 2415 Review of a Financial Report -- Company Limited by Guarantee 984 STANDARDS ON ASSURANCE ENGAGEMENTS (ASAEs) ASAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information 991 ASAE 3100 Compliance Engagements 1015 ASAE 3402 Assurance Reports on Controls at a Service Organisation 1036 ASAE 3500 Performance Engagements 1085 STANDARDS ON RELATED SERVICES (ASRS) ASRS 4400 Agreed-Upon Procedures Engagements to Report Factual Findings 1105 AUDITING AND ASSURANCE STANDARDS (AUSs) AUS 804 The Audit of Prospective Financial Information 1131 AUS 810 Special Purpose Reports on the Effectiveness of Control Procedures 1144 AUDITING AND ASSURANCE GUIDANCE STATEMENTS (AGSs) AGS 1014 Privity Letter Requests 1168 AGS 1030 Auditing Derivative Financial Instruments 1178 AGS 1062 Reporting in Connection with Proposed Fundraisings 1209 GUIDANCE STATEMENTS GS 001 Concise Financial Reports Under the GS 002 Special Considerations in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees 1264 GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the GS 004 Audit Implications of Prudential Reporting Requirements for General Insurers 1307 GS 005 Using the Work of an Actuary 1337 GS 006 Electronic Publication of the Auditor's Report 1344 GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services 1351 GS 008 The Auditor's Report on a Remuneration Report under Section 300A of the GS 009 Auditing Self-Managed Superannuation Funds 1413 GS 010 Responding to Questions at an Annual General Meeting 1521 GS 011 Third Party Access to Audit Working Papers 1530 GS 012 Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions 1556 GS 013 Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes 1611 GS 014 Auditing Mortgage Schemes 1627 Corporations Act 2001 1244Corporations Act 2001 1280Corporations Act 2001 1404 GS 015 Audit Implications of Accounting for Investments in Associates 1633 GS 016 Bank Confirmation Requests 1641 GS 017 Prudential Reporting Requirements for Auditors of a Life Company 1665 GS 018 Franchising Code of Conduct -- Auditor's Reports 1698 GS 019 Auditing Fundraising Revenue of Not-for-Profit Entities 1706 ACCOUNTING PROFESSIONAL AND ETHICAL STANDARDS BOARD STATEMENTS (APES) APES 110 Code of Ethics for Professional Accountants 1724 APES 110 Amendment to the Definition of Public Interest Entity 1824 APES 205 Conformity with Accounting Standards 1828 APES 210 Conformity with Auditing and Assurance Standards 1834 APES 215 Forensic Accounting Services 1839 APES 220 Taxation Services 1849 APES 225 Valuation Services 1858 APES 305 Terms of Engagement 1869 APES 310 Dealing with Client Monies 1874 APES 315 Compilation of Financial Information 1886 APES 320 Quality Control for Firms 1899 APES 320 APESB Technical Update 1927 APES 325 Risk Management for Firms 1928 APES 330 Insolvency Services 1934 APES 345 Reporting on Prospective Financial Information Prepared in Connection with a Disclosure Document 1951 APES 350 Participation by Members in Public Practice in Due Diligence Committees in Connection with a Public Document 1959 MISCELLANEOUS PROFESSIONAL STATEMENTS APS 12 Statement of Financial Advisory Service Standards 1984 MATERIAL FOR MEMBERS OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA A1 Supplemental Royal Charter 2006 A2 By-Laws 2016 G1 Fees 2050 GN1 Members in Business Guidance Statement 2053 N1 Books and Papers: Ownership, Possession and Disclosure 2070 N2 Money Laundering Guidelines 2078 N3 Risk Management Guidelines 2085 N6 Reporting of Fraud and Other Illegal Acts 2106 N7 Arrangements to Cover the Incapacity or Death of a Sole Practitioner 2112 Glossary of Terms 2115 Audit Conclusions and Reporting
Tertiary; University or College
Number Of Pages: 2152
Published: 15th May 2012
Country of Publication: AU
Dimensions (cm): 23.1 x 15.4
Weight (kg): 1.62