Implementing GAAS 2013-14

Implementing GAAS 2013-14 (Generally Accepted Auditing Standards) provides guidance on all extant UK auditing standards and supporting Practice Notes, Bulletins and other relevant material. The annual title is a practical, up-to-date guide to the ever-expanding and increasingly complex auditing standards and related guidance of which auditors must apply on a daily basis.

The book ensures you have information at your fingertips to help ensure a quality audit. It contains many examples, illustrations of recent reports and coverage of problem areas. As such, it is an ideal reference for practitioners, auditors, students accountants in business and anyone else involved in auditing and reporting. In over 900 pages it provides a practical, up-to-date and extensive guidance on the application of all documents (including ISAs) issued by the Financial Reporting Council extant at 30 April 2013.

Chapters have been updated throughout with respect to Auditing Standards and other guidance extant at 30 April 2013.

New features for 2013-14 edition include:

• Revisions to ISAs (UK and Ireland) 260, 315, 610, 700, 705, 706, 720A
• Revision to Practice Note 23: Auditing Complex Financial Instruments