- English
- ePUB (mobile friendly)
- Available on iOS & Android
Frequently Asked Questions in International Standards on Auditing
About This Book
Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income.
Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addresses some key areas where audit firms are failing and which have been flagged up by audit regulators. The FAQs cover the main parts of each standard, and each question will be answered in a practical context, with worked examples showing how the standards are applied in real situations.
Frequently asked questions
Information
Chapter 1
What is the Role of the International Auditing and Assurance Standards Board?
- Auditing;
- Assurance;
- Quality control;
- Review; and
- Related services.
- Objects and scope of audits of financial statements;
- Engagement letters; and
- General auditing guidelines.
- International Auditing Practices Notes (IAPNs). These are designed to provide practical assistance to auditors rather than impose mandatory requirements.
- Practice Notes Relating to Other International Standards.
- Staff Publications: these are designed to raise awareness of new or emerging issues in relation to the standards and to direct attention to the relevant parts of IAASB pronouncements.
Example
The Clarity Project
Table of contents
- Cover
- Title Page
- Copyright
- About the Author
- Acknowledgements
- Preface
- Foreword
- Frequently Asked Questions
- Introduction
- Chapter 1: What is the Role of the International Auditing and Assurance Standards Board?
- Chapter 2: Frequently Asked Questions
- Chapter 3: Test Your Knowledge
- Chapter 4: Answers
- Chapter 5: Additional Recommended Reading
- Appendix I: Summaries of IFRS and IAS
- Appendix II: Illustrative Audit Tests
- Index
- End User License Agreement