Auditing, Assurance and Ethics Handbook 2017 New Zealand

ISBN: 9780730343035

The Chartered Accountants Australia and New Zealand have released their new 2017 updated version of Auditing, Assurance and Ethics Handbook 2017 New Zealand. This resource includes all of the updates within the auditing and assurance practice, which are applicable as of 31 March 2017. This includes the pronouncements by the New Zealand Auditing and Assurance Standards Board (NZAuASB) and the professional and ethical Standards issued by the New Zealand Institute of Chartered Accountants (NZICA). The 2017 edition also contains the amending Standard to PES 1 Code of Ethics for Assurance Practitioners, which has been issued but will not go into effect until 15 July 2017.

Other inclusions are all of the new reporting Standards for audits that are reported ending on or after 15 December 2016. The resource also covers the new Standard that discusses communicating audit matters in an independent auditor’s report.

The External Reporting Board (XRB) website at xrb.govt.nz can be referred to for any pronouncements issued after 1 December 2016.

New to the 2017 edition:

  • Contains the amending Standard to PES 1 Code of Ethics for Assurance Practitioners in relation to responding to non-compliance with laws and regulations, which has been issued but is not effective until 15 July 2017.
  • All the revised auditor reporting Standards that are applicable to all audits for reporting periods ending on or after 15 December 2016.
  • ISA (NZ) 701 Communicating Key Audit Matters in the Independent Auditor’s Report, a new Standard that is initially only applicable to listed issuers and also effective for reporting periods ending on or after 15 December 2016.

Authors

CAANZ (Chartered Accountants Australia and New Zealand)

Zowie Murray CA is a Senior Policy Adviser within Chartered Accountants Australia and New Zealand’s Thought Leadership and Policy Team who specialises in reporting and assurance. She has authored numerous articles for the former New Zealand Institute of Chartered Accountants Journal magazine, and continues to do so for the Chartered Accountants ANZ Acuity magazine. Zowie presents regularly on topical policy matters, and is also a workshop facilitator for Capstone – the final module of the CA Program. Prior to her current role, she worked in practice as an auditor in both the United Kingdom and New Zealand. She was awarded the Chartered Accountant designation by the Institute of Chartered Accountants in England and Wales (ICAEW), and gained the ICAEW Audit Qualification (AQ).

Wiley Affordability Program Mission Statement

As part of Wiley’s ongoing commitment to higher education, the Wiley Affordability Program is dedicated to providing you with premium Wiley learning resources at an affordable price. We believe that every student has a right to access quality resources, no matter what your budget. Now, we are even better equipped than before to do what we do best; help teachers teach and students learn.

ISBNs

E-Text: 9780730343844
Textbook: 9780730343035
Textbook + E-Text: 9780730343899
Textbook Value Pack – Financial Reporting Handbook: For-Profit Entities 2017 New Zealand + Auditing, Assurance and Ethics Handbook 2017 New Zealand: 9780730343912
Textbook + E-Text Value Pack – Financial Reporting Handbook: For-Profit Entities 2017 New Zealand + Auditing, Assurance and Ethics Handbook 2017 New Zealand: 9780730343936