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Book Cover
Book

Title Australian audit manual for small and medium sized businesses / Institutes of Chartered Accountants in Australia (ICAA)
Published Rozelle, N.S.W. : Thomson Reuters (Professional), 2009

Copies

Location Call no. Vol. Availability
 WATERFT BUSINESS  657.450994 Ins/Aam  AVAILABLE
 W'PONDS  657.450994 Ins/Aam  AVAILABLE
Description xxii, 403 pages : illustrations ; 24 cm
Contents How to use the manual -- PART A. Basic concepts. What is a risk-based audit? -- Nature of internal control -- Financial report assertions -- PART B. Risk assessment. Understanding the entity -- What are risk assessment procedures? -- Client acceptance and continuance -- Oversall audit strategy -- Materiality -- Audit team discussions -- Business risks -- Fraud risks -- Significant risks -- Internal control -- Assessing internal control design and implementation -- Assessing the risks of material misstatement -- PART C. Risk response. Detailed audit plan -- Tests of controls -- Substantive procedures -- Summary of ASAs not addressed elsewhere -- Extent of testing -- Documenting work performed -- Management representations -- PART D. Reporting. Evaluating audit evidence -- Communicating with those charged with governance -- The auditor's report -- Modifications to the auditor's report -- Appendices. A. Forms of internal control documentation -- B. Walkthrough procedures -- C. Risk management overview -- D. Nature of fraud -- E. Making audit enquiries
Subject Auditing -- Australia -- Handbooks, manuals, etc.
Small business -- Australia -- Auditing.
Author Institute of Chartered Accountants in Australia.
ISBN 9780864606280 (paperback)
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