Cover art for Auditing Assurance and Ethics Handbook 2013 with e-Text
Published
Wiley & Sons, February 2013
ISBN
9781118452387
Format
Softcover, 2314 pages
Dimensions
24.3cm × 15.5cm × 5.5cm

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The Institute of Chartered Accountants Australia s Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. New to the 2013 edition are:

  • The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements
  • Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings
  • The Standard on Related Services ASRS 4450 Comfort Letter Engagements
  • Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments
  • APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minor amendments included in the AUASB s amending Standards. For material issued after 1 December 2012, please refer to auasb.gov.au and apesb.org.au, which are regularly updated throughout the year.

The companion volume to this handbook, the Institute of Chartered Accountants Australia s Financial Reporting Handbook 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.

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