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019 _a875286410
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020 _z9781118707111
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035 _a(OCoLC)878146133
_z(OCoLC)875286410
_z(OCoLC)961665744
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050 4 _aHF5626
_b.B34 2014eb
072 7 _aBUS
_x001010
_2bisacsh
082 0 4 _a657/.450218
_223
049 _aMAIN
100 1 _aBagshaw, Katharine,
_eauthor.
245 1 0 _aCore Auditing Standards for Practitioners /
_cKatharine Bagshaw, John Selwood.
264 1 _aChichester, England :
_bWiley,
_c2014.
264 4 _c©2014
300 _a1 online resource (198 pages) :
_bcolor illustrations
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
500 _aIncludes index.
588 0 _aPrint version record.
520 _aThe 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.
505 8 _aMachine generated contents note: Introduction 1 Smaller Entity Audits 1.1 The Issues 1.2 What the Regulators Say 1.3 What Practitioners Say 1.4 What the Standards Say 2 Materiality 2.1 The Issues 2.2 What the Regulators Say 2.3 What Practitioners Say 2.4 What the Standards Say 3 Related Parties 3.1 The Issues 3.2 What the Regulators Say 3.3 What Practitioners Say 3.4 What the Standards Say 4 Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk 4.1 The Issues 4.2 What the Regulators Say 4.3 What Practitioners Say 4.4 What the Standards Say 5 Really Efficient Audits: What Sort of Evidence Do I Really Need? 5.1 The Issues 5.2 What the Regulators Say 5.3 What Practitioners Say 5.4 What the Standards Say 6 Fraud 6.1 The Issues 6.2 What the Regulators Say 6.3 What Practitioners Say 6.4 What the Standard Says 7 Communications with Those Charged with Governance 7.1 The Issues 7.2 What the Regulators Say 7.3 What Practitioners Say 7.4 What the Standard Says 8 Group Audits 8.1 The Issues 8.2 What the Regulators Say 8.3 What Practitioners Say 8.4 What the Standards Say 9 Other Things Good Auditors Need to Know About ISAs 9.1 Other Good Things -- The Issues 9.2 ISA 230 on Documentation -- The Issues 9.3 Documentation -- What the Regulators Say 9.4 Documentation -- What Practitioners Say 9.5 Documentation -- What the Standards Say 9.6 ISA 501 on Additional Considerations for Specific Items -- The Issues 9.7 Inventory -- What the Regulators Say 9.8 Inventory -- What Practitioners Say 9.9 ISA 510 on Initial Engagements and Opening Balances -- The Issues 9.10 Initial Engagements -- What the Regulators Say 9.11 Initial Engagements -- What Practitioners Say 9.12 Initial Engagements -- What the Standards Say 9.13 ISA 530 on Audit Sampling -- The Issues 9.14 Audit Sampling -- What the Regulators Say 9.15 Audit Sampling -- What Practitioners Say 9.16 Audit Sampling -- What the Standards Say 9.17 ISA 540 on Accounting Estimates -- The Issues 9.18 Accounting Estimates -- What the Regulators Say 9.19 Accounting Estimates -- What Practitioners Say 9.20 Accounting Estimates -- What the Standards Say 9.21 ISA 560 on Subsequent Events -- The Issues 9.22 Subsequent Events -- What the Regulators Say 9.23 Subsequent Events -- What Practitioners Say 9.24 Subsequent Events -- What the Stand.
650 0 _aAuditing
_xStandards.
650 7 _aBUSINESS & ECONOMICS
_xAccounting
_xFinancial.
_2bisacsh
650 7 _aAuditing
_xStandards.
_2fast
_0(OCoLC)fst00821196
655 4 _aElectronic books.
700 1 _aSelwood, John,
_d1969-
_eauthor.
776 0 8 _iPrint version:
_aBagshaw, Katharine.
_tCore auditing standards for practitioners.
_dChichester, England : Wiley, ©2014
_hvi, 190 paegs
_z9781118707111
856 4 0 _uhttp://onlinelibrary.wiley.com/book/10.1002/9781118913512
_zWiley Online Library [Free Download only for SUST IP]
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