{"product_id":"interpretation-and-application-9780470661123","title":"Interpretation and Application","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eWritten 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePreface.  \u003cp\u003eAcknowledgements.\u003c\/p\u003e \u003cp\u003eAbout the Author.\u003c\/p\u003e \u003cp\u003e1 The History of Auditing.\u003c\/p\u003e \u003cp\u003e2 The Clarity Project.\u003c\/p\u003e \u003cp\u003e3 The Code of Ethics for Professional Accountants.\u003c\/p\u003e \u003cp\u003e4 ISA 200 (revised and redrafted) Overall Objectives of the Independent Auditor and theConduct of an Audit in Accordance with International Standards on Auditing.\u003c\/p\u003e \u003cp\u003e5 ISA 210 (redrafted) Agreeing the Terms of Audit Engagements.\u003c\/p\u003e \u003cp\u003e6 ISA 220 (redrafted) Quality Control for an Audit of Financial Statements.\u003c\/p\u003e \u003cp\u003e7 ISA 230 (revised) Audit Documentation.\u003c\/p\u003e \u003cp\u003e8 ISA 240 (redrafted) The Auditor's Responsibilities Relating to Fraud\u003c\/p\u003e \u003cp\u003ein an Audit of Financial Statements.\u003c\/p\u003e \u003cp\u003e9 ISA 250 (redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements.\u003c\/p\u003e \u003cp\u003e10 ISA 260 (revised and redrafted) Communication with Those Charged with Governance.\u003c\/p\u003e \u003cp\u003e11 ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.\u003c\/p\u003e \u003cp\u003e12 ISA 300 (redrafted) Planning an Audit of Financial Statements.\u003c\/p\u003e \u003cp\u003e13 ISA 315 (redrafted) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity andits Environment.\u003c\/p\u003e \u003cp\u003e14 ISA 320 (revised and redrafted) Materiality in Planning and Performing an Audit.\u003c\/p\u003e \u003cp\u003e15 ISA 330 (redrafted) The Auditor's Responses to Assessed Risks.\u003c\/p\u003e \u003cp\u003e16 ISA 402 (revised and redrafted) Audit Considerations Relating to an Entity Using a Service Organisation.\u003c\/p\u003e \u003cp\u003e17 ISA 450 (revised and redrafted) Evaluation of Misstatements Identified during the Audit.\u003c\/p\u003e \u003cp\u003e18 ISA 500 (redrafted) Audit Evidence.\u003c\/p\u003e \u003cp\u003e19 ISA 501 (redrafted) Audit Evidence — Specific Considerations for Selected Items.\u003c\/p\u003e \u003cp\u003e20 ISA 505 (revised and redrafted) External Confirmations.\u003c\/p\u003e \u003cp\u003e21 ISA 510 (redrafted) Initial Audit Engagements — Opening Balances.\u003c\/p\u003e \u003cp\u003e22 ISA 520 (redrafted) Analytical Procedures.\u003c\/p\u003e \u003cp\u003e23 ISA 530 (redrafted) Audit Sampling.\u003c\/p\u003e \u003cp\u003e24 ISA 540 (revised and redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.\u003c\/p\u003e \u003cp\u003e25 ISA 550 (revised and redrafted) Related Parties.\u003c\/p\u003e \u003cp\u003e26 ISA 560 (redrafted) Subsequent Events.\u003c\/p\u003e \u003cp\u003e27 ISA 570 (redrafted) Going Concern.\u003c\/p\u003e \u003cp\u003e28 ISA 580 (revised and redrafted) Management Representations.\u003c\/p\u003e \u003cp\u003e29 ISA 600 (revised and redrafted) Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors).\u003c\/p\u003e \u003cp\u003e30 ISA 610 (redrafted) Using theWork of Internal Auditors.\u003c\/p\u003e \u003cp\u003e31 ISA 620 (revised and redrafted) Using the Work of an Auditor's Expert.\u003c\/p\u003e \u003cp\u003e32 ISA 700 (revised) Forming an Opinion on the Financial Statements.\u003c\/p\u003e \u003cp\u003e33 ISA 705 (revised and redrafted) Modifications to the Opinion in the Independent Auditor's Report.\u003c\/p\u003e \u003cp\u003e34 ISA 706 (revised and redrafted) Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditors' Report.\u003c\/p\u003e \u003cp\u003e35 ISA 710 (redrafted) Comparative Information — Corresponding Figures and Comparative Financial Statements.\u003c\/p\u003e \u003cp\u003e36 ISA 720 (redrafted) The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements.\u003c\/p\u003e \u003cp\u003e37 ISA 800 (revised and redrafted) Special Considerations — Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks.\u003c\/p\u003e \u003cp\u003e38 ISA 805 (revised and redrafted) Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.\u003c\/p\u003e \u003cp\u003e39 ISA 810 (revised and redrafted) Engagements to Report on Summary Financial Statements.\u003c\/p\u003e \u003cp\u003e40 The Framework for the Preparation and Presentation of Financial Statements.\u003c\/p\u003e \u003cp\u003e41 IFRS for Small and Medium Entities (SMEs).\u003c\/p\u003e \u003cp\u003e42 ISQC 1 'Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements'.\u003c\/p\u003e \u003cp\u003eAppendix 1: Overview of IFRS and IAS.\u003c\/p\u003e \u003cp\u003eAppendix 2: Illustrative Audit Tests.\u003c\/p\u003e \u003cp\u003eAppendix 3: Illustrative Financial Statements.\u003c\/p\u003e \u003cp\u003eAppendix 4: Illustrative Auditor Report (UK and Ireland).\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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