Frequently asked questions in ISAs
著者
書誌事項
Frequently asked questions in ISAs
Wiley, 2014
- : pbk
- タイトル別名
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Frequently asked questions in international standards on auditing
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注記
Includes index
内容説明・目次
内容説明
Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income.
Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addresses some key areas where audit firms are failing and which have been flagged up by audit regulators. The FAQs cover the main parts of each standard, and each question will be answered in a practical context, with worked examples showing how the standards are applied in real situations.
目次
About the Author vii Acknowledgements ix Preface xi Foreword xiii Frequently Asked Questions xv Introduction 1 1 What is the Role of the International Auditing and Assurance Standards Board? 7 2 Frequently Asked Questions 25 3 Test Your Knowledge 251 4 Answers 255 5 Additional Recommended Reading 259 Appendix I: Summaries of IFRS and IAS 265 Appendix II: Illustrative Audit Tests 417 Index 445
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