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    Core Auditing Standards for Practitioners: + Website (Paperback) By (author) Katharine Bagshaw, By (author) John Selwood

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    DescriptionThe only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors. Features practical examples that appeal to auditors with technical responsibilities Covers key topics such as smaller audits, management override of controls, documenting judgments, and dealing with accounting estimates and written presentations Ideal for practitioners in companies and accounting firms, as well as auditing students Includes access to a companion website with constantly updating ISAs and case studies Mixing theory with practical examples, Core Auditing Standards for Practitioners provides experienced audit staff with key ISA-related information they need to succeed.


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    Title
    Core Auditing Standards for Practitioners
    Subtitle
    + Website
    Authors and contributors
    By (author) Katharine Bagshaw, By (author) John Selwood
    Physical properties
    Format: Paperback
    Number of pages: 196
    Width: 185 mm
    Height: 232 mm
    Thickness: 15 mm
    Weight: 388 g
    Language
    English
    ISBN
    ISBN 13: 9781118707111
    ISBN 10: 1118707117
    Classifications

    B&T Merchandise Category: GEN
    B&T Book Type: NF
    BIC E4L: FIN
    B&T Modifier: Region of Publication: 01
    Nielsen BookScan Product Class 3: S4.9
    B&T General Subject: 180
    Ingram Subject Code: BE
    Libri: I-BE
    B&T Modifier: Academic Level: 03
    Warengruppen-Systematik des deutschen Buchhandels: 27870
    BIC subject category V2: KFCM
    B&T Approval Code: F48105400
    DC22: 657.45
    BISAC V2.8: BUS003000
    DC22: 657/.450218
    LC subject heading:
    DC23: 657.45
    LC subject heading:
    LC classification: HF5626 .B34 2014
    Edition
    2
    Illustrations note
    black & white illustrations, black & white tables, figures
    Publisher
    John Wiley & Sons Inc
    Imprint name
    John Wiley & Sons Inc
    Publication date
    03 June 2014
    Publication City/Country
    New York
    Back cover copy
    "Core Auditing Standards for Practitioners" is a highly practical guide to the key ISAs that practitioners really need to understand in order to perform efficient and profitable audits, along with the recently revised ISAs that cause practitioners most concern. These ISAs are the ones that underpin audit methodologies and the ones that audit inspectors regularly pick auditors up on; this guide looks at what regulators around the world have to say about them. Understanding the rationale for these ISAs, and how they fit together, are what practitioners need to do to make sure that their processes, procedures and documentation are as lean as they can be. This guide will enable practitioners to tailor methodologies confidently by removing redundancies and inefficiencies whilst maintaining full compliance with the standards. Key features include: Notes on observations on compliance with the relevant ISAs by several different regulators;Numerous down-to-earth illustrations of the application of the more complex ISA requirements;Practical guidance on what standards say, and the issues practitioners experience in applying them, to enable practitioners to form high-quality, robust and independent judgements with a thorough grounding in the ISAs to serve in discussions with file reviewers and audit inspectors.The many practical examples will appeal to auditors with technical responsibilities within smaller and medium-sized firms - particularly those who have responsibility for audit methodologies - as well as to practitioners with overall responsibility for the conduct of audits. Additional coverage is given to topics including smaller audits, the effect of dominant owner-managers and management override of controls, documenting audit judgements, and dealing with accounting estimates and written representations.
    Table of contents
    Introduction 1 1 Smaller Entity Audits 5 1.1 The Issues 5 1.2 What the Regulators Say 7 1.3 What Practitioners Say 7 1.4 What the Standards Say 8 2 Materiality 19 2.1 The Issues 19 2.2 What the Regulators Say 20 2.3 What Practitioners Say 22 2.4 What the Standards Say 24 3 Related Parties 37 3.1 The Issues 37 3.2 What the Regulators Say 40 3.3 What Practitioners Say 41 3.4 What the Standards Say 44 4 Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk 47 4.1 The Issues 47 4.2 What the Regulators Say 51 4.3 What Practitioners Say 53 4.4 What the Standards Say 55 5 Really Efficient Audits: What Sort of Evidence Do I Really Need? 83 5.1 The Issues 83 5.2 What the Regulators Say 84 5.3 What Practitioners Say 85 5.4 What the Standards Say 87 6 Fraud 99 6.1 The Issues 99 6.2 What the Regulators Say 103 6.3 What Practitioners Say 105 6.4 What the Standard Says 112 7 Communications with Those Charged with Governance 121 7.1 The Issues 121 7.2 What the Regulators Say 125 7.3 What Practitioners Say 126 7.4 What the Standard Says 126 8 Group Audits 141 8.1 The Issues 141 8.2 What the Regulators Say 143 8.3 What Practitioners Say 146 8.4 What the Standards Say 150 9 Other Things Good Auditors Need to Know About ISAs 159 9.1 Other Good Things -- The Issues 159 9.2 ISA 230 on Documentation -- The Issues 159 9.3 Documentation -- What the Regulators Say 160 9.4 Documentation -- What Practitioners Say 160 9.5 Documentation -- What the Standards Say 161 9.6 ISA 501 on Additional Considerations for Specific Items -- The Issues 164 9.7 Inventory -- What the Regulators Say 164 9.8 Inventory -- What Practitioners Say 164 9.9 ISA 510 on Initial Engagements and Opening Balances -- The Issues 168 9.10 Initial Engagements -- What the Regulators Say 168 9.11 Initial Engagements -- What Practitioners Say 168 9.12 Initial Engagements -- What the Standards Say 169 9.13 ISA 530 on Audit Sampling -- The Issues 170 9.14 Audit Sampling -- What the Regulators Say 170 9.15 Audit Sampling -- What Practitioners Say 170 9.16 Audit Sampling -- What the Standards Say 171 9.17 ISA 540 on Accounting Estimates -- The Issues 173 9.18 Accounting Estimates -- What the Regulators Say 173 9.19 Accounting Estimates -- What Practitioners Say 174 9.20 Accounting Estimates -- What the Standards Say 174 9.21 ISA 560 on Subsequent Events -- The Issues 181 9.22 Subsequent Events -- What the Regulators Say 181 9.23 Subsequent Events -- What Practitioners Say 181 9.24 Subsequent Events -- What the Standards Say 181 Index 185