Auditing and Reporting is the essential handbook of standards and guidance for the qualified or trainee auditor.
Designed to help you work with the standards easily and quickly, the book provides a fully revised and updated reference to ensure you always remain compliant.
The new updated edition of this popular reference work contains the texts of:
- ISAs (UK and Ireland) - all International Standards on Auditing extant at 30th April 2013
- ES - the Ethical Standards for Auditors and reporting accountants, including PASE (provisions available for small entities)
- SIRs - Standards for Investment Reporting
- PNs - all extant UK Practice Notes. (Practice notes relating to Ireland only are included in the contents list but not reproduced)
- Bulletins - including 2010/2 (revised 2012) with the compendium of illustrated auditors' reports.
- Selected Guidance from the ICAEW in the form of documents from their AUDIT or AAF series.
Updates to this edition include:
- The audit reporting ISAs that were revised in October 2012 (700, 705, 706, 720)
- The revised ISA 260 on Communication with those Charged with Governance issued in October 2012
- Bulletin 2 Guidance for Reporting Accountants of Stakeholder Pension Schemes in the United Kingdom issued in February 2013
Also included in this edition is the important briefing paper issued by APB about applying scepticism in an audit, something that regulators are sure to be referring to and using to assess best practice:
- Professional Scepticism - Establishing a common understanding and reaffirming its central role in delivering audit quality
