Core Auditing Standards for Practitioners For Practitioners 1st Edition by Katharine Bagshaw, John Selwood 1118707095 9781118707098
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Product details:
ISBN 10: 1118707095
ISBN 13: 9781118707098
Author: Katharine Bagshaw; John Selwood
The only book on the market specifically designed to help audit staff stay ahead of inspectors This 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.
Table of contents:
Chapter 1: Smaller Entity Audits
Chapter 2: Materiality
Chapter 3: Related Parties
Chapter 4: Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk
Chapter 5: Really Efficient Audits: What Sort of Evidence Do I Really Need?
Chapter 6: Fraud
Chapter 7: Communications with Those Charged with Governance
Chapter 8: Group Audits
Chapter 9: Other Things Good Auditors Need to Know About ISAs
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Tags: Katharine Bagshaw, John Selwood, Auditing, Standards