Auditing, Assurance and Ethics Handbook 2017 Australia

ISBN: 9780730343028

The Chartered Accountants Australia and New Zealand have released their newly updated version of Auditing, Assurance and Ethics Handbook 2017 Australia. This new 2017 resource includes all of the Auditing and Assurance Standards and the Guidance and Professional and Ethical Standards that have been issued as to 1 December 2016. Some of the revised topics in this new edition include audits of financial reports that have been prepared with special purpose frameworks, audits of single financial statements and specific elements, accounts or items of a financial statement, and engagements to reports on summary statements. There is also inclusion of the Accounting Professional and Ethical Standards Board’s (APESB) new notes on how to valuate services and various management representations.

In order to find any changes issued after 1 December 2016, Australian Auditing and Assurance Standards Board (AUASB) website at auasb.gov.au or the APESB website at apesb.org.au, both which are updated regularly.

New to the 2017 edition:

  • Revised Standards on audits of financial information other than general purpose financial reports:
    -ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks
    -ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
    -ASA 810 Engagements to Report on Summary Financial Statements
  • The Accounting Professional and Ethical Standards Board (APESB)’s new Guidance Notes APES GN 21 Valuation Services for Financial Reporting and APES GN 41 Management Representations
CAANZ (Chartered Accountants Australia and New Zealand)

Stephanie Kemp, MA (Dunelm), FCA is a consultant with Westworth Kemp Pty Ltd specialising
in the application of Financial Reporting and Auditing Standards. Before joining Westworth
Kemp, for a number of years she was a member of the Leadership and Quality Team at the
Institute of Chartered Accountants Australia (now Chartered Accountants Australia and New
Zealand). Stephanie authored numerous articles in the Institute’s journal Charter, and provided
regular technical updates to accounting professionals via the Institute’s electronic newsletter
Accounting and Assurance News Today. Before joining the Institute, Stephanie worked as an
auditor and in the internal quality control and technical sections of medium and large accounting
firms in the United Kingdom and Australia.

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E-Text: 9780730343820
Textbook: 9780730343028
Textbook + E-Text: 9780730343875
Textbook Value Pack – Financial Reporting Handbook 2017 Australia + Auditing, Assurance and Ethics Handbook 2017 Australia: 9780730343905
Textbook + E-Text Value Pack – Financial Reporting Handbook 2017 Australia + Auditing, Assurance and Ethics Handbook 2017 Australia: 9780730343929