Audit and Assurance Essentials: For Professional Accountancy Exams, + Website

INDEX

A4S see Prince’s Accounting for Sustainability Project, The

ability to pay

ACCA see Association of Chartered Certified Accountants

acceptance and continuance

ISA 200

ISQC 1

accountability

ADT Ltd v Binder Hamlyn (1995)

advertising

agents

AGM see Annual General Meeting

agreed-upon procedures

agreeing the procedures

performing the procedures

reporting

written engagement letter

AICPA see American Institute of Certified Public Accountants

allocation of overheads

Alternative Business Structures (ABSs)

American Institute of Certified Public Accountants (AICPA)

Auditing Standards Board (ASB)

annual general meeting (AGM)

annual independence declaration

anomalies

anti-money laundering regulations

appointment of auditors

eligibility

entities required

responsibility for

arithmetical and accounting controls

arm’s length transactions

Association of Authorised Public Accountants (AAPA)

Association of Chartered Certified Accountants (ACCA)

Association of International Accountants (AIA)

assurance

need for

risk and

types of

assurance engagements

limited assurance engagements

reasonable assurance engagements

revision of basic elements

types

assurance process

acceptance and planning

evidence-gathering

finalisation

risk assessment

assurance reports

greenhouse gas statements

audit

administration and planning

definition

limitations

myths about

need for

purposes, benefits and limitations

audit committees

external audit

financial statements and internal control

internal audit

membership, procedures ...