Students Guide To Auditing Standards

Author : Alan Lewin
Publisher :
ISBN 13 : 9780857322036
Total Pages : 317 pages
Book Rating : 4.36/5 ( download)

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Download or read book A Student's Guide to Auditing written by Alan Lewin and published by . This book was released on 2010-05 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book plugs the experience gap that many students of auditing have by presenting this subject in a context that is understandable to someone who has never been on an audit.

Author : D S Rawat
Publisher :
ISBN 13 : 9788171946914
Total Pages : 416 pages
Book Rating : 4.17/5 ( download)

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Download or read book Students Guide To Auditing Standards written by D S Rawat and published by . This book was released on 2010-01-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Steven Collings
Publisher : John Wiley & Sons
ISBN 13 : 1119973783
Total Pages : 707 pages
Book Rating : 4.82/5 ( download)

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Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings and published by John Wiley & Sons. This book was released on 2011-06-01 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306115
Total Pages : 512 pages
Book Rating : 4.19/5 ( download)

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Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.99/5 ( download)

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Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Author : D. S. Rawat
Publisher :
ISBN 13 : 9788171945528
Total Pages : 400 pages
Book Rating : 4.2X/5 ( download)

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Download or read book Students Guide To Auditing Standards (11th Ed) written by D. S. Rawat and published by . This book was released on 2009-06-01 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1.Basic Principles Governing an Audit 2.Objective and Scope of the Audit of Financial Statementst 3.Audit Documentationt 4.The Auditor's Responsibility Relating to Fraud in an Audit of Financial Statementt 5.Audit Evidencet 6.Audit Evidence - Additional Considerations for Specific Itemst 7.Relying upon the work of an Internal Auditort 8.Planning an Audit of Financial Statementst 9.Using the work of an Expertt 10.Using the work of another Auditor t 11.Representationt 12.Responsibility of Joint Auditorst 13.Audit Materialityt 14.Analytical Procedurest 15.Audit Sampling t 16.Going Concernt 17.Quality Control for Audit workt 18.Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosurest 19.Subsequent Eventst 20.Identifying and Asssessing the Risk of Material Misstatement Through understanding the Entity and its Environmentt 21.Consideration of Laws and Regulations in an Audit of Financial Statementst 22.Initial Engagement - Opening Balancet 23.Related Partiest 24.Audit considerations relating to entities using Service Organisations t 25.Comparativest 26.Terms of Audit Engagementt 27.Communication of Audit Matters with those charged with Governancet 28.The Auditor's Report on Financial Statementst 29.Auditor's Responses to Assessed Riskst 30.External Confirmationt 31.Engagement to compile Financial Informationt 32.Engagement to perform agreed upon procedures regarding Financial Informationt 33.Engagements to review Financial Statementst 34.The Examination of Prospective Financial Informationt 35.Standard on Quality Controlt 36.Companies (Auditor's Report) Order, 2003t 37.Statement on Peer Review

Author : Clare Finch
Publisher :
ISBN 13 : 9781847104762
Total Pages : 262 pages
Book Rating : 4.62/5 ( download)

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Download or read book Student Guide to Ifrs written by Clare Finch and published by . This book was released on 2007 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Douglas R. Carmichael
Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.44/5 ( download)

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Download or read book Auditing Concepts and Methods written by Douglas R. Carmichael and published by McGraw-Hill/Irwin. This book was released on 1996 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: -- Instructor's Resource Manual.

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688321
Total Pages : 768 pages
Book Rating : 4.26/5 ( download)

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Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-24 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.

Author : Dan M. Guy
Publisher : Wiley
ISBN 13 : 9780471375715
Total Pages : 532 pages
Book Rating : 4.13/5 ( download)

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Download or read book Wiley's Student GAAS Guide written by Dan M. Guy and published by Wiley. This book was released on 2000-04-27 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Unlike other GAAS guides, this publication is written for students and provides understandable explanations of fundamental requirements and objectives of the SASs, SSAEs and SSARSs. * Students are taught how to apply the authoritative statements. Sections are divided into easy-to-understand parts, including a Test Your Knowledge feature, which contains discussion questions and answers. * This guide was developed to be used as supplementary text in the first auditing course, or as a core text in the advanced auditing course. * In addition, it is certain to be useful to individuals preparing for the CPA examination.