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The new edition of, Auditing & Assurance Handbook 2008 continues to provide students and educators with the latest Australian Auditing and Assurance Standards. Current as of 1 January 2008 the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume. NEW TO THE 2008 EDITION: Changes to the audit report required by the revised ASA 700, The Auditor's Report on a General Purpose Financial Report, and consequential amendments to other standards The new ASAE 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information. New Guidance Statements issued by the AUASB New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.

Foreword

About the Technical Editor

Introduction

About the Institute of Chartered Accountants in Australia

Overview

Understanding Financial Statement Audits: A Guide for Financial Statement Users

Policy Statement I : The AuASB Consultative Process

AUASB Standards and Pronouncements

Auditing and Assurance Standards

Auditing and Assurance Guidance Statements

Guidance Statements

Guidance Note

Standards of the Accounting Professional and Ethical Standards Board

Code of Professional Conduct

Miscellaneous Professional Statements

Material for Members of the Institute of Chartered Accountants in Australia

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作者简介：

Stephanie Kemp MA (Dunelm), CA is a member of the Technical Standards Team at the

Institute of Chartered Accountants in Australia, and a consultant on accounting and auditing standards. Stephanie is the author of numerous articles in the Institute's journal, Charter, and provides regular technical updates to accounting professionals via the Institute's electronic newsletter, Accounting andAuditNews Today (ANT). Before joining the team at the Institute,Stephanie worked as an auditor initially, and then in the internal quality control and technical sections of medium and large accounting firms in the United Kingdom and Australia.

书籍介绍

The new edition of, Auditing & Assurance Handbook 2008 continues to provide students and educators with the latest Australian Auditing and Assurance Standards. Current as of 1 January 2008 the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume. NEW TO THE 2008 EDITION: *Changes to the audit report required by the revised ASA 700, The Auditor's Report on a General Purpose Financial Report, and consequential amendments to other standards *The new ASAE 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information. *New Guidance Statements issued by the AUASB *New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.