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Chartered Accountants Auditing & Assurance Handbook

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Order from John Wiley & Sons Australia
 
Chartered Accountants Audit and Assurance Handbook 2008 is a reference text developed for use by students and Chartered Accountants, as well as others involved in Australian business and accountancy. The Institute is pleased to make this Handbook available to help the individual develop and maintain the precision required to recognise and comply with accounting standards and the requirements of professional ethics.  
 
As a professional body providing support and leadership for its members, The Institute recognises the need for accurate and timely knowledge by those competing in today’s dynamic business environment. The Institute trains, governs and supports Australia’s Chartered Accountants. It is responsible for maintaining the high professional, ethical and technical requirements that are the hallmarks of the Chartered Accountant designation and for setting the professional and technical standards that are the foundation of the profession. To become a member of The Institute strict educational and training standards must be met. At the core of these standards is our own Chartered Accountants Program which is a graduate diploma – the highest accounting qualification awarded by a professional body in Australia.  
 
This Handbook comprises the Australian Auditing and Assurance Standards and Auditing Guidance Statements applicable as at 1 January 2009, as well as relevant ethical pronouncements and miscellaneous professional statements. It is intended that the Handbook will be published annually  
 
The Chartered Accountant Auditing & Assurance Handbook contains all of the new and revised auditing standards, guidance statements and professional and ethical standards as at 1 January 2009. 
 
New to the 2009 edition are the following:

  • the Australian Standards on Review Engagements, covering reviews of historical financial information including financial reports and an Explanatory Guide, which explains how to apply the new standards to review engagements
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  • the Australian Standards on Assurance Engagements covering compliance engagements and performance engagements
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  • new Guidance Statements issued by the AUASB, including GS 009, Auditing Self-Managed Superannuation Funds
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  • new material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
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