Frequently Asked Questions in International Standards on Auditing

Frequently Asked Questions in International Standards on Auditing

by Steven Collings

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Overview

Frequently Asked Questions in International Standards on Auditing by Steven Collings

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.

Product Details

ISBN-13: 9781118765388
Publisher: Wiley
Publication date: 05/27/2014
Sold by: Barnes & Noble
Format: NOOK Book
Pages: 480
File size: 2 MB

About the Author

Steven Collings (Bolton, UK) is theAudit&Technical Partner at Leavitt Walmsley Associates, a firm of Chartered Certified Accountants based in Manchester. He writes extensively on technical matters on Accountingweb.co.uk, and is a partner in the student website, studentaccountant.co.uk. He is also a freelance lecturer to student accountants and to qualified AAT members on financial reporting and auditing issues.
Steve is a member of the Wiley Insights: IFRS Editorial Board.

Table of Contents

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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