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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 2010 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.  
 
Auditing & Assurance Handbook 2010 has been thoroughly updated to align with the revised Australian Auditing Standards (ASAs) in Clarity format. The AuASB, in line with the Financial Reporting Council, has revised and redrafted the ASAs to confirm with equivalent International Standards on Auditing (ISA) issued by the International Auditing and Assurance Board (IAASB). The 'Clarity' program has been enacted by the IAASB to ensure a clear and consistent application of its standards globally. The 2010 edition reflects these new ASAs and the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume. 
 
New to the 2010 edition are the following:

  • the complete set of the revised and redrafted Australian auditing and assurance standards, reissued as a result of the Auditing and Assurance Standards Board's (AUASB) Clarity Project, operative for periods beginning on or after 1 January 2010
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  • new Guidance Statements issued by the AUASB, from GS 010, Responding to Questions at an Annual General Meeting onwards
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  • new material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
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