LEADER 05261nam 2200589 450 001 9910823729703321 005 20230803202008.0 010 $a1-118-70706-0 010 $a1-118-91351-5 010 $a1-118-70709-5 035 $a(CKB)3710000000095554 035 $a(EBL)1659981 035 $a(SSID)ssj0001211699 035 $a(PQKBManifestationID)11812571 035 $a(PQKBTitleCode)TC0001211699 035 $a(PQKBWorkID)11204824 035 $a(PQKB)11284541 035 $a(OCoLC)878146133 035 $a(MiAaPQ)EBC1659981 035 $a(DLC) 2014012623 035 $a(Au-PeEL)EBL1659981 035 $a(CaPaEBR)ebr10853187 035 $a(CaONFJC)MIL586321 035 $a(EXLCZ)993710000000095554 100 $a20140405h20142014 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCore auditing standards for practitioners /$fKatharine Bagshaw, John Selwood 210 1$aChichester, England :$cWiley,$d2014. 210 4$dİ2014 215 $a1 online resource (198 p.) 300 $aIncludes index. 311 $a1-118-70711-7 320 $aIncludes bibliographical references and index. 327 $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 . 330 $a"The only book on the market specifically designed to help audit staff stay ahead of inspectorsThis comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors. Features practical examples that appeal to auditors with technical responsibilities Covers key topics such as smaller audits, management override of controls, documenting judgments, and dealing with accounting estimates and written presentations Ideal for practitioners in companies and accounting firms, as well as auditing students Includes access to a companion website with constantly updating ISAs and case studies Mixing theory with practical examples, Core Auditing Standards for Practitioners provides experienced audit staff with key ISA-related information they need to succeed"--$cProvided by publisher. 606 $aAuditing$xStandards 615 0$aAuditing$xStandards. 676 $a657/.450218 686 $aBUS003000$2bisacsh 700 $aBagshaw$b Katharine$01660238 702 $aSelwood$b John$f1969- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910823729703321 996 $aCore auditing standards for practitioners$94015316 997 $aUNINA