{"product_id":"audit-and-assurance-essentials-website-9781119968795","title":"Audit and Assurance Essentials  Website","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eAn accessible beginner   s guide to the fundamentals of audit and assurance       Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eKatherine Bagshaw s boook could be a lifesaver PQ rating: 5\/5 this book could make a real difference. (PQ Magazine, June 2013)\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Auditors, Audits and Other Types of Assurance and Passing the Exam First Time 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 The Need for Audit and Other Types of Assurance 4\u003c\/p\u003e \u003cp\u003e1.2 Passing the Exam First Time 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Taking on Professional Work and Maintaining Standards 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Introduction to Professional Standards 24\u003c\/p\u003e \u003cp\u003e2.2 Fundamental Principles, Threats and Safeguards 26\u003c\/p\u003e \u003cp\u003e2.3 Changes in a Professional Appointment 32\u003c\/p\u003e \u003cp\u003e2.4 Obtaining Professional Work 34\u003c\/p\u003e \u003cp\u003e2.5 Professional Ethics: Fees 39\u003c\/p\u003e \u003cp\u003e2.6 Professional Ethics: Conflicts of Interest and Hospitality 43\u003c\/p\u003e \u003cp\u003e2.7 Professional Ethics: Independence and Objectivity 45\u003c\/p\u003e \u003cp\u003e2.8 Appointing and Removing Auditors 57\u003c\/p\u003e \u003cp\u003e2.9 Agreeing Engagement Terms 61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Housekeeping: Planning, Materiality and Documentation 67\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Planning 68\u003c\/p\u003e \u003cp\u003e3.2 Materiality 73\u003c\/p\u003e \u003cp\u003e3.3 Audit Documentation 77\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 The Core of the Audit 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Risk Assessments 87\u003c\/p\u003e \u003cp\u003e4.2 Audit Evidence 113\u003c\/p\u003e \u003cp\u003e4.3 Responding to Risk 128\u003c\/p\u003e \u003cp\u003e4.4 Audit Tools 152\u003c\/p\u003e \u003cp\u003e4.5 More Audit Tools: Using the Work of Others 196\u003c\/p\u003e \u003cp\u003e4.6 Related Parties, Initial Engagements, Opening Balances and Comparative Information 228\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Corporate Governance, Professional Liability, Regulation and Other Current Issues 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Corporate Governance 237\u003c\/p\u003e \u003cp\u003e5.2 Professional Liability, Regulation and Other Current Issues 250\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Audit Reporting 265\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Audit Finalisation 265\u003c\/p\u003e \u003cp\u003e6.2 Modified and Unmodified Audit Opinions 275\u003c\/p\u003e \u003cp\u003e6.3 Emphasis of Matter and Other Matter Paragraphs, Going Concern 288\u003c\/p\u003e \u003cp\u003e6.4 Communications with Management and those Charged with Governance 299\u003c\/p\u003e \u003cp\u003e6.5 Other Information 306\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Money Laundering, Forensic Accounting, Financial Instruments 311\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Fraud: Auditors’ Responsibilities 312\u003c\/p\u003e \u003cp\u003e7.2 Laws and Regulations: Auditors’ Responsibilities 322\u003c\/p\u003e \u003cp\u003e7.3 Money Laundering 325\u003c\/p\u003e \u003cp\u003e7.4 Forensic Accounting 331\u003c\/p\u003e \u003cp\u003e7.5 Financial Instruments 335\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 The Wider Framework: Assurance, Other Engagements, Audit Quality and Quality Control 343\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 International Standards 345\u003c\/p\u003e \u003cp\u003e8.2 Overall Objectives of Audits, the Framework For Assurance Engagements, ISAE 3000 353\u003c\/p\u003e \u003cp\u003e8.3 Audit Quality and Quality Control 371\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Smaller Entity Audits, Reviews, Compilations, Agreed-Upon Procedures Engagements, Not-For-Profit Engagements 383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Smaller Entity Audits 384\u003c\/p\u003e \u003cp\u003e9.2 Overview of Reviews, Agreed-Upon Procedures and Compilation Engagements 387\u003c\/p\u003e \u003cp\u003e9.3 Review Engagements 389\u003c\/p\u003e \u003cp\u003e9.4 Compilation Engagements 398\u003c\/p\u003e \u003cp\u003e9.5 Agreed-Upon Procedures Engagements 402\u003c\/p\u003e \u003cp\u003e9.6 Not-For-Profit Engagements 406\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Other Assurance Engagements 415\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Introduction to Other Assurance Engagements 416\u003c\/p\u003e \u003cp\u003e10.2 Assurance or Agreed-Upon Procedures: Key Performance Indicators 418\u003c\/p\u003e \u003cp\u003e10.3 Social and Environmental Reporting and ISAE 3410 Assurance Engagements of Greenhouse Gas Statements 421\u003c\/p\u003e \u003cp\u003e10.4 Prospective Financial Information 428\u003c\/p\u003e \u003cp\u003e10.5 ISAE 3420 Reporting on the Compilation of Pro-Forma Financial Information in Prospectuses 433\u003c\/p\u003e \u003cp\u003eIAASB Standards and Related Guidance Covered in This Publication 437\u003c\/p\u003e \u003cp\u003eAnswers 439\u003c\/p\u003e \u003cp\u003eAbbreviations 487\u003c\/p\u003e \u003cp\u003eIndex 489\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407195742551,"sku":"9781119968795","price":42.75,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119968795.jpg?v=1730498524","url":"https:\/\/bookcurl.com\/products\/audit-and-assurance-essentials-website-9781119968795","provider":"Book Curl","version":"1.0","type":"link"}