Auditing, Assurance and Ethics Handbook 2014: Incorporating all the Standards as at 1 December 2013

By: ICAA (Institute of Chartered Accountants Australia)

The Institute of Chartered AccountantsAustralia's Auditing, Assurance and Ethics Handbook2013 incorporates all of the Australian Auditing andAssurance Standards in Clarity format, Guidance Statements andProfessional and Ethical Standards issued as at 1 December2012. New to the 2013 edition are: The Standard on Assurance Engagements ASAE3410 Assurance Engagements on Greenhouse GasStatements Two new Standards on Assurance Engagements ASAE 3420 and ASAE3450, which relate to assurance engagements in the context offundraisings The Standard on Related Services ASRS 4450 ComfortLetter Engagements Guidance Statement GS 020 Special Considerations inAuditing Financial Instruments APESB Guidance Note GN 40 Ethical Conflicts in theWorkplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minoramendments included in the AUASB's amending Standards. For material issued after 1 December 2012, please refer toauasb.gov.au and apesb.org.au, which are regularly updatedthroughout the year. The companion volume to this handbook, the Institute ofChartered Accountants Australia's Financial ReportingHandbook 2013 , brings together all of the Australian AccountingStandards and Interpretations as issued at 1 December 2012.

• Format: Paperback
• Language: English
• ISBN: 111845233X
• ISBN13: 9781118452332
• Release Date: March 2014
• Publisher: Wiley
• Length: 2200 Pages
• Weight: 1.11 lbs.