Auditing and Assurance Handbook 2008審計(jì)擔(dān)保手冊(cè)

內(nèi)容概要

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.

書籍目錄

ForewordAbout the Technical EditorIntroductionAbout the Institute of Chartered Accountants in AustraliaOverviewUnderstanding Financial Statement Audits: A Guide for Financial Statement UsersPolicy Statement I : The AuASB Consultative ProcessAUASB Standards and PronouncementsAuditing and Assurance StandardsAuditing and Assurance Guidance StatementsGuidance StatementsGuidance NoteStandards of the Accounting Professional and Ethical Standards BoardCode of Professional ConductMiscellaneous Professional StatementsMaterial for Members of the Institute of Chartered Accountants in Australia

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