Book description
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.
Table of contents
- Cover
- Contents
- Title
- Copyright
- Dedication
- Introduction
- Chapter 1: Auditors, Audits and Other Types of Assurance and Passing the Exam First Time
-
Chapter 2: Taking on Professional Work and Maintaining Standards
- 2.1 Introduction to Professional Standards
- 2.2 Fundamental Principles, Threats and Safeguards
- 2.3 Changes in a Professional Appointment
- 2.4 Obtaining Professional Work
- 2.5 Professional Ethics: Fees
- 2.6 Professional Ethics: Conflicts of Interest and Hospitality
- 2.7 Professional Ethics: Independence and Objectivity
- 2.8 Appointing and Removing Auditors
- 2.9 Agreeing Engagement Terms
- Chapter 3: Housekeeping: Planning, Materiality and Documentation
- Chapter 4: The Core of the Audit
- Chapter 5: Corporate Governance, Professional Liability, Regulation and Other Current Issues
- Chapter 6: Audit Reporting
- Chapter 7: Fraud, Money Laundering, Forensic Accounting, Financial Instruments
- Chapter 8: The Wider Framework: Assurance, Other Engagements, Audit Quality and Quality Control
- Chapter 9: Smaller Entity Audits, Reviews, Compilations, Agreed-Upon Procedures Engagements, Not-For-Profit Engagements
-
Chapter 10: Other Assurance Engagements
- 10.1 Introduction to Other Assurance Engagements
- 10.2 Assurance or Agreed-Upon Procedures: Key Performance Indicators
- 10.3 Social and Environmental Reporting and ISAE 3410 Assurance Engagements of Greenhouse Gas Statements
- 10.4 Prospective Financial Information
- 10.5 ISAE 3420 Reporting on the Compilation of Pro-Forma Financial Information in Prospectuses
- IAASB Standards and Related Guidance Covered in This Publication
- Answers
- Abbreviations
- Index
Product information
- Title: Audit and Assurance Essentials: For Professional Accountancy Exams, + Website
- Author(s):
- Release date: May 2013
- Publisher(s): Wiley
- ISBN: 9781119968795
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