Chartered Accountants Auditing & Assurance Handbook + Wiley (BOK)

Stephanie ICAA

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The Institute of Chartered Accountants Australia's Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. New to the 2013 edition are: * The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements * Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings * The Standard on Related Services ASRS 4450 Comfort Letter Engagements * Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments * APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minor amendments included in the AUASB's amending Standards. For material issued after 1 December 2012, please refer to and, which are regularly updated throughout the year. The companion volume to this handbook, the Institute of Chartered Accountants Australia's Financial Reporting Handbook 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.


Språk Engelsk Engelsk Innbinding Heftet
Utgitt 2012 Forfatter Stephanie ICAA
ISBN 9781118452387
Antall sider 2314 Leverandør Bertram Trading Ltd
Andre medvirkende Stephanie Kemp