Interpretation and Application of International Standards on Auditing


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Interpretation and Application of International Standards on Auditing

by Steven Collings (Author)


Other digital

ISBN: 9781119973805


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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.

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.


ISBN 1119973805
ISBN13 9781119973805
Publisher John Wiley & Sons Inc
Format Other digital
Publication date 13/02/2015
Pages 640
Weight (grammes) 651.00
Published in United States
Height (mm) 235
Width (mm) 189

ISQC 1 'Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements'. <
Appendix 1: Overview of IFRS and IAS. <
Appendix 2: Illustrative Audit Tests. <
Appendix 3: Illustrative Financial Statements. <
Appendix 4: Illustrative Auditor Report (UK and Ireland). <