Australian Audit Manual and Toolkit 2014

Australian Audit Manual and Toolkit 2014

  • Paperback

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Description

The 2014 edition of the Australian Audit Manual and Toolkit is designed to help practitioners charged with the task of auditing small to medium-sized entities. Produced in conjunction with the Institute of Chartered Accountants, the Audit Manual provides up-to-date guidance for practitioners on the requirements of Australia Auditing Standards and is designed to ensure consistent application of the standards in achieving high quality, cost-effective audits of small to medium-sized entities. Major enhancements: An extensively revised toolkit that includes updated templates plus 24 new ones; Relevant tools listed at the beginning of each chapter for easy reference; New case studies for not-for-profit entities and for companies limited by guarantee; Expanded information on applying professional scepticism at all stages of the audit process; Additional information on risk management and risk assessment as a result of APES 325 Risk Management for Firms coming into effect from 1 January 2013. Extended commentary on documentation requirements at all stages of the audit process. The inclusion of additional relevant extracts from the standards that have been updated since the last edition.
Additional information on improving audit quality as a result of focus areas identified in ASIC's December 2012 Inspection Report and common areas of non-compliance identified by the Institute's 2011-2012 quality reviews.
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Product details

  • Paperback
  • Rozelle DC, NSW, Australia
  • 0864608578
  • 9780864608574