Interpretation and Application of International Standards on Auditing

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119973783
Total Pages : 707 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis Interpretation and Application of International Standards on Auditing by : Steven Collings

Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings and published by John Wiley & Sons. This book was released on 2011-06-01 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.

International Statements, Guidelines Etc. on Accounting and Auditing

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Publisher :
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.:/5 (51 download)

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Book Synopsis International Statements, Guidelines Etc. on Accounting and Auditing by :

Download or read book International Statements, Guidelines Etc. on Accounting and Auditing written by and published by . This book was released on 1984 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Applicability of International Auditing Guidelines to Audits of Financial Statements of Government Business Enterprises

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Author :
Publisher :
ISBN 13 : 9781853551734
Total Pages : 5 pages
Book Rating : 4.5/5 (517 download)

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Book Synopsis Applicability of International Auditing Guidelines to Audits of Financial Statements of Government Business Enterprises by :

Download or read book Applicability of International Auditing Guidelines to Audits of Financial Statements of Government Business Enterprises written by and published by . This book was released on 1990 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Preface to Statements of International Accounting Standards

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Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis Preface to Statements of International Accounting Standards by : International Accounting Standards Committee

Download or read book Preface to Statements of International Accounting Standards written by International Accounting Standards Committee and published by . This book was released on 1978 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Financial Reporting Standards Desk Reference

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 0471727156
Total Pages : 398 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis International Financial Reporting Standards Desk Reference by : Roger Hussey

Download or read book International Financial Reporting Standards Desk Reference written by Roger Hussey and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board

International Auditing Standards

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Author :
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis International Auditing Standards by : Edward Stamp

Download or read book International Auditing Standards written by Edward Stamp and published by Prentice Hall. This book was released on 1979 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes and describes the nature of auditing the need for international auditing standards, and the current auditing situation in nine major countries.

Codification of Statements on Auditing Standards

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Author :
Publisher :
ISBN 13 :
Total Pages : 882 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards by : American Institute of Certified Public Accountants. Auditing Standards Board

Download or read book Codification of Statements on Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1984 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Auditing

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Author :
Publisher : Springer
ISBN 13 : 1349071447
Total Pages : 256 pages
Book Rating : 4.3/5 (49 download)

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Book Synopsis International Auditing by : Leslie G. Campbell

Download or read book International Auditing written by Leslie G. Campbell and published by Springer. This book was released on 1984-12-19 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Corporate Reporting

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Author :
Publisher : Routledge
ISBN 13 : 0429774613
Total Pages : 422 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis International Corporate Reporting by : Pauline Weetman

Download or read book International Corporate Reporting written by Pauline Weetman and published by Routledge. This book was released on 2020-02-19 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

International Auditing Standards in the United States

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Publisher : Business Expert Press
ISBN 13 : 1953349331
Total Pages : 243 pages
Book Rating : 4.9/5 (533 download)

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Book Synopsis International Auditing Standards in the United States by : Asokan Anandarajan

Download or read book International Auditing Standards in the United States written by Asokan Anandarajan and published by Business Expert Press. This book was released on 2021-06-15 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.

Auditing

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Publisher : McGraw-Hill Ryerson
ISBN 13 : 9780070871373
Total Pages : 930 pages
Book Rating : 4.8/5 (713 download)

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Book Synopsis Auditing by : Jack C. Robertson

Download or read book Auditing written by Jack C. Robertson and published by McGraw-Hill Ryerson. This book was released on 2001 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing: An International Approach (formerly titled Auditing and Other Assurance Engagements) presents a comprehensive, balanced, and current introduction to the auditing field. This text bridges the gap between students' knowledge of accounting principles and the professional practice of accounting and auditing in the working world. Emphasizing a 'cycles' approach, the book covers the financial auditor's decision-making process:1) problem recognition and developing audit objectives,2) evidence collection with audit procedures, and3) making judgements about control risk and the fair presentation of financial statement assertions.Building on the strengths of the first Canadian and former U.S. editions, the authors reflect exciting challenges inherent to current auditing practice and other assurance services. As the revised title suggests, the second edition of this best-selling text has kept pace with the growing importance of International Accounting Standards in the context of Canadian business world.

Worldwide Financial Reporting

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Author :
Publisher : Oxford University Press
ISBN 13 : 9780198041696
Total Pages : 336 pages
Book Rating : 4.0/5 (416 download)

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Book Synopsis Worldwide Financial Reporting by : George J. Benston

Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

Understanding Financial Statement Audits

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Author :
Publisher :
ISBN 13 : 9780646006406
Total Pages : 30 pages
Book Rating : 4.0/5 (64 download)

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Book Synopsis Understanding Financial Statement Audits by : International Federation of Accountants

Download or read book Understanding Financial Statement Audits written by International Federation of Accountants and published by . This book was released on 198? with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International GAAP 2016

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Publisher : John Wiley & Sons
ISBN 13 : 1119180473
Total Pages : 352 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis International GAAP 2016 by : Ernst & Young LLP

Download or read book International GAAP 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures

A Handbook of Practical Auditing

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Author :
Publisher : S. Chand Publishing
ISBN 13 : 9788121920414
Total Pages : 680 pages
Book Rating : 4.9/5 (24 download)

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Book Synopsis A Handbook of Practical Auditing by : BN Tandon et al.

Download or read book A Handbook of Practical Auditing written by BN Tandon et al. and published by S. Chand Publishing. This book was released on 2006 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the students of B.Com., M.Com, Professional Course of C.A., C.S., I.C.W.A. and Professionals of Financial Institutions.

International GAAP 2017

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 1119344492
Total Pages : 5120 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis International GAAP 2017 by : Ernst & Young LLP

Download or read book International GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-02-16 with total page 5120 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2017 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2017 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2017 deals with a key area of IFRS and has a common structure for ease of use: an introduction to the background issues; an explanation of relevant principles; a clear exposition of the requirements of IFRS; a discussion of the implications in practice and possible alternative solutions available; worked examples; extracts from real company accounts; a full listing of the required disclosures. “... an important part to play in the process of promoting consistent, comparable and high quality financial reporting under IFRSs ... a book that not only provides an analysis of the requirements of the standards and the principles that they expound, but also presents a unique explanation of how the standards should be interpreted and applied in practice.” - the Chairman of Trustees of the IASC Foundation “A standard reference work” - Financial Times “The definitive guide to financial reporting” - The Times

The Auditor's Report on Financial Statements

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Author :
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis The Auditor's Report on Financial Statements by : International Federation of Accountants. International Auditing Practices Committee

Download or read book The Auditor's Report on Financial Statements written by International Federation of Accountants. International Auditing Practices Committee and published by . This book was released on 1983 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: