Frequently Asked Questions in International Standards on Auditing
Erschienen am 27. Mai 2014
480 Seiten
978-1-118-76538-8 (ISBN)
Beschreibung
Auditing has hit the headlines over recent years, and for allthe wrong reasons, and in today's environment, the result ofnegligent auditing can be serious resulting in sizeable fines andeven withdrawal of audit registration which can be costly in termsof fee income.
Frequently Asked Questions in International Standards onAuditing presents the relevant standards in a concise andjargon-free way, enabling auditors to appreciate the reasoningbehind the standards and undertake audit work effectively. Thisbook focuses on the main areas of the auditing standards and alsoaddresses some key areas where audit firms are failing and whichhave been flagged up by audit regulators. The FAQs cover the mainparts of each standard, and each question will be answered in apractical context, with worked examples showing how the standardsare applied in real situations.
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07/2014
Wiley
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Person
Steven Collings (Bolton, UK) is theAudit & Technical Partner at Leavitt Walmsley Associates, a firm of Chartered Certified Accountants based in Manchester. He writes extensively on technical matters on Accountingweb.co.uk, and is a partner in the student website, studentaccountant.co.uk. He is also a freelance lecturer to student accountants and to qualified AAT members on financial reporting and auditing issues.
Steve is a member of the Wiley Insights: IFRS Editorial Board.
Inhalt
About the Author vii
Acknowledgements ix
Preface xi
Foreword xiii
Frequently Asked Questions xv
Introduction 1
1 What is the Role of the International Auditing and Assurance Standards Board? 7
2 Frequently Asked Questions 25
3 Test Your Knowledge 251
4 Answers 255
5 Additional Recommended Reading 259
Appendix I: Summaries of IFRS and IAS 265
Appendix II: Illustrative Audit Tests 417
Index 445
