Preview added to your library
Interpretation and Application of International Standards on Auditing By: Steven Collings

Interpretation and Application of International Standards on Auditing

Wiley Regulatory Reporting - 4

  • 1
  • 2
  • 3
  • 4
  • 5
Rate this book!

( 0 customer ratings)

In order to rate this item, you must sign in first.

Wiley, June 2011

Synopsis

Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis.

International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so.

Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.

Preview added to your library

Interpretation and Application of International Standards on Auditing

Wiley, June 2011
  • 1
  • 2
  • 3
  • 4
  • 5
( 0 customer ratings)

You Might Like:

eBook Information

Imprint: Wiley
ISBN: 9781119973782
Language:  English
Download options: Adobe DRM EPUB

Files Available for Download

If you use one of Kobo's free reading apps you won't need to worry about download options most of the time. Your Kobo reading app can easily add Kobo Store books to your library for a seamless reading experience.

Download options matter when:

  • You want to read your book on an eReader other than the Kobo eReader (see here for a list of supported eReaders).
  • The book you want is only available as an Adobe DRM PDF.

In both of these cases you will need to:

  1. Download a copy of your book to your computer.
  2. Open the book using a free application called Adobe Digital Editions.

You can also use Digital Editions to transfer the book to your eReader. See here for more information on Digital Editions.

Read this on:

  • Desktop More

    Kobo Desktop App

    You can read this item on your computer using our free Kobo Desktop Application. This application lets you read, manage your library of eBooks, and even shop for new ones. Check out our demo for more information!

    Download it now for PC!

    Download App!

    Mac user? Click here

    Download it now for Mac!

    Download App!

    PC user? Click here

    Learn More »
  • eReaders More

    eReading Devices

    You can read this item on your Kobo eReader (or other select electronic reading devices). The Kobo eReader lets you carry your whole library with you, so that you can read on the go.

    Visit kobo.com/ereaders »
  • Tablets More

    Tablets

    You can read this item on select tablets using one of our free Kobo apps. These apps let you read, manage your library of eBooks, and even shop for new ones.

    Learn More »
  • Kobo Vox More

    Kobo Vox

    You can read this item on your Kobo Vox eReader. The Kobo Vox eReader lets you read books with color, sound or interactive elements. Check out our demo for more information on the Kobo Vox.

    Learn More »
  • Kobo Arc More

    Kobo Arc

    You can read this item on your Kobo Arc using the Library app. This app lets you read, manage your library of eBooks, and shop for new books.

    Learn More »
  • Android More

    Android

    You can read this item on any Android device (phone, tablet) with one of our free Kobo apps. These apps let you read, manage your library of eBooks, and even shop for new ones.

    Learn More »
  • iPhone More

    iPhone

    You can read this item on the free Kobo app for iPhone. This app let you read, manage your library of eBooks, and even shop for new ones.

    Download the iPhone App! Learn More »

Goodreads Reviews for Interpretation and Application of International Standards on Auditing

{1}

By: {2}

Available on: {3}

Coming soon

Secure Transaction

Subtotal

Store Credit

Total

We'll charge your credit card {4} on {3}.

We'll charge your credit card {4} when the book is added to your Library.

Your store credit covers the cost of this purchase, so we don't charge your credit card

Use Quick Buy for all eBook purchases.
{0}
By clicking Buy Now, I agree to Kobo's Terms of Sale. BUY NOW Pre-Order

Thank you for your purchase

Thanks for pre-ordering

{2} is now in your library. You'll receive an email confirming your purchase very soon.

{2} has been pre-ordered. You'll receive a confirmation email confirming your pre-order very soon.

You were charged:

You will be charged: on {3}

You will be charged: when the book is added to your Library

Rakuten Super Points earned: {1}

Rakuten Super Points {1} earned after the book is added to your Library

{0}
Continue shopping