{"product_id":"audit-and-assurance-essentials-website-for-professional-accountancy-exams-paperback-softback-9781119968795","title":"Audit and Assurance Essentials, + Website; For Professional Accountancy Exams (Paperback \/ softback) 9781119968795","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eAudit and Assurance Essentials, + Website\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eFor Professional Accountancy Exams\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eKatharine Bagshaw (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781119968795, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 22 February 2013\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e512 pages\u003cbr\u003e23.5 x 18.9 x 2.7 cm, 0.939 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e\u003cp\u003e\"Katherine Bagshaw's book could be a lifesaver.... PQ rating: 5\/5 this book could make a real difference.\" (\u003cem\u003ePQ Magazine,\u003c\/em\u003e June 2013)\u003c\/p\u003e\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eAn accessible beginner’s guide to the fundamentals of audit and assurance\u003c\/b\u003e\u003cb\u003e \u003c\/b\u003e  \u003cp\u003eAudit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, \u003ci\u003eExternal Audit and Assurance Essentials\u003c\/i\u003e breaks down a difficult and challenging field of professional accounting.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Auditors, Audits and Other Types of Assurance and Passing the Exam First Time 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 The Need for Audit and Other Types of Assurance 4\u003c\/p\u003e \u003cp\u003e1.2 Passing the Exam First Time 13\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Taking on Professional Work and Maintaining Standards 23\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Introduction to Professional Standards 24\u003c\/p\u003e \u003cp\u003e2.2 Fundamental Principles, Threats and Safeguards 26\u003c\/p\u003e \u003cp\u003e2.3 Changes in a Professional Appointment 32\u003c\/p\u003e \u003cp\u003e2.4 Obtaining Professional Work 34\u003c\/p\u003e \u003cp\u003e2.5 Professional Ethics: Fees 39\u003c\/p\u003e \u003cp\u003e2.6 Professional Ethics: Conflicts of Interest and Hospitality 43\u003c\/p\u003e \u003cp\u003e2.7 Professional Ethics: Independence and Objectivity 45\u003c\/p\u003e \u003cp\u003e2.8 Appointing and Removing Auditors 57\u003c\/p\u003e \u003cp\u003e2.9 Agreeing Engagement Terms 61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Housekeeping: Planning, Materiality and Documentation 67\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Planning 68\u003c\/p\u003e \u003cp\u003e3.2 Materiality 73\u003c\/p\u003e \u003cp\u003e3.3 Audit Documentation 77\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 The Core of the Audit 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Risk Assessments 87\u003c\/p\u003e \u003cp\u003e4.2 Audit Evidence 113\u003c\/p\u003e \u003cp\u003e4.3 Responding to Risk 128\u003c\/p\u003e \u003cp\u003e4.4 Audit Tools 152\u003c\/p\u003e \u003cp\u003e4.5 More Audit Tools: Using the Work of Others 196\u003c\/p\u003e \u003cp\u003e4.6 Related Parties, Initial Engagements, Opening Balances and Comparative Information 228\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Corporate Governance, Professional Liability, Regulation and Other Current Issues 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Corporate Governance 237\u003c\/p\u003e \u003cp\u003e5.2 Professional Liability, Regulation and Other Current Issues 250\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Audit Reporting 265\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Audit Finalisation 265\u003c\/p\u003e \u003cp\u003e6.2 Modified and Unmodified Audit Opinions 275\u003c\/p\u003e \u003cp\u003e6.3 Emphasis of Matter and Other Matter Paragraphs, Going Concern 288\u003c\/p\u003e \u003cp\u003e6.4 Communications with Management and those Charged with Governance 299\u003c\/p\u003e \u003cp\u003e6.5 Other Information 306\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Money Laundering, Forensic Accounting, Financial Instruments 311\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Fraud: Auditors’ Responsibilities 312\u003c\/p\u003e \u003cp\u003e7.2 Laws and Regulations: Auditors’ Responsibilities 322\u003c\/p\u003e \u003cp\u003e7.3 Money Laundering 325\u003c\/p\u003e \u003cp\u003e7.4 Forensic Accounting 331\u003c\/p\u003e \u003cp\u003e7.5 Financial Instruments 335\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 The Wider Framework: Assurance, Other Engagements, Audit Quality and Quality Control 343\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 International Standards 345\u003c\/p\u003e \u003cp\u003e8.2 Overall Objectives of Audits, the Framework For Assurance Engagements, ISAE 3000 353\u003c\/p\u003e \u003cp\u003e8.3 Audit Quality and Quality Control 371\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Smaller Entity Audits, Reviews, Compilations, Agreed-Upon Procedures Engagements, Not-For-Profit Engagements 383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Smaller Entity Audits 384\u003c\/p\u003e \u003cp\u003e9.2 Overview of Reviews, Agreed-Upon Procedures and Compilation Engagements 387\u003c\/p\u003e \u003cp\u003e9.3 Review Engagements 389\u003c\/p\u003e \u003cp\u003e9.4 Compilation Engagements 398\u003c\/p\u003e \u003cp\u003e9.5 Agreed-Upon Procedures Engagements 402\u003c\/p\u003e \u003cp\u003e9.6 Not-For-Profit Engagements 406\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Other Assurance Engagements 415\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Introduction to Other Assurance Engagements 416\u003c\/p\u003e \u003cp\u003e10.2 Assurance or Agreed-Upon Procedures: Key Performance Indicators 418\u003c\/p\u003e \u003cp\u003e10.3 Social and Environmental Reporting and ISAE 3410 Assurance Engagements of Greenhouse Gas Statements 421\u003c\/p\u003e \u003cp\u003e10.4 Prospective Financial Information 428\u003c\/p\u003e \u003cp\u003e10.5 ISAE 3420 Reporting on the Compilation of Pro-Forma Financial Information in Prospectuses 433\u003c\/p\u003e \u003cp\u003eIAASB Standards and Related Guidance Covered in This Publication 437\u003c\/p\u003e \u003cp\u003eAnswers 439\u003c\/p\u003e \u003cp\u003eAbbreviations 487\u003c\/p\u003e \u003cp\u003eIndex 489\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52166121718040,"sku":"9781119968795","price":39.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781119968795.jpg?v=1781102255","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/audit-and-assurance-essentials-website-for-professional-accountancy-exams-paperback-softback-9781119968795","provider":"Freshly Printed Books","version":"1.0","type":"link"}