Implementing GAAS 2012-13

Helping to put the auditing standards into context, Implementing GAAS 2012-13 is the definitive annual guide to auditing and reporting in the UK.

The title provides comprehensive and practical guidance to enable you to apply the standards into real life situations and avoid any ‘over-auditing’. The information is laid out in a logical format with clear and jargon free text, allowing you to find what you need easily and quickly and save valuable time when referencing.

The book is designed for ease of use to enable you to work efficiently and quickly with the standards. Containing many examples, illustration of recent reports and coverage of problem areas, it is an ideal reference for practitioners, accountants in business, auditors and students alike.

Updated in this edition:

• Revisions to Ethical Standards
• Audit competition proposals
• Exposure drafts of revisions to ISA (UK) 700, 705 and 706
• Bulletin 2011/12: Providing assurance to client assets to the Financial Services Authority
• The Sharman Report on going concern
• Audit scepticism
• iXBRL tagging