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An accessible beginner's guide to the fundamentals of audit and assurance
Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.
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An accessible beginner's guide to the fundamentals of audit and assurance
Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.
Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.
Produktdetails
- Produktdetails
- Verlag: Wiley & Sons
- Artikelnr. des Verlages: 1W119968790
- 2. Aufl.
- Seitenzahl: 512
- Erscheinungstermin: März 2013
- Englisch
- Abmessung: 233mm x 187mm x 35mm
- Gewicht: 935g
- ISBN-13: 9781119968795
- ISBN-10: 1119968798
- Artikelnr.: 35047043
- Verlag: Wiley & Sons
- Artikelnr. des Verlages: 1W119968790
- 2. Aufl.
- Seitenzahl: 512
- Erscheinungstermin: März 2013
- Englisch
- Abmessung: 233mm x 187mm x 35mm
- Gewicht: 935g
- ISBN-13: 9781119968795
- ISBN-10: 1119968798
- Artikelnr.: 35047043
Katharine Bagshaw, London, UK has 20 years of experience as a technical specialist in ISAs and wrote some of the first UK training materials on ISAs in the mid 1990s. She trained with and has worked for firms that are now Ernst & Young, KPMG and PwC. Katharine taught auditing to ICAEW, ACCA, CIMA and CIPFA students for over 15 years in the UK, Eastern Europe, Africa and the Far East and she served as ACCA's auditing examiner for three years. Since 2000, Katharine has worked for ICAEW's Audit and Assurance Faculty with responsibility for ICAEW's extensive ISA Implementation program. She is currently Secretary to its ISA Implementation group and to ICAEW's PCAOB Panel. She is also Technical Adviser to a UK representative on IFAC's SMP Committee and has written numerous articles for the professional press. She is the author of several specialist auditing publications on ISAs.
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
Modifi ed and Unmodifi ed 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-Profi t 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 Answers 439 Abbreviations
487 Index 489
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
Modifi ed and Unmodifi ed 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-Profi t 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 Answers 439 Abbreviations
487 Index 489
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
Modifi ed and Unmodifi ed 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-Profi t 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 Answers 439 Abbreviations
487 Index 489
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
Modifi ed and Unmodifi ed 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-Profi t 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 Answers 439 Abbreviations
487 Index 489