Publisher's Synopsis
The new edition of, Auditing & Assurance Handbook 2009 continues to provide students and educators with the latest Australian Auditing and Assurance Standards. Current as of 1 January 2009 the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume.
NEW TO THE 2009 EDITION
- The Australian Standards on Review Engagements, covering reviews of historical financial information including financial reports and an Explanatory Guide which explains how to apply the new standards to review engagements
- The Australian Standards on Assurance Engagements covering compliance engagements and performance engagements
- New Guidance Statements issued by the AUASB, including GS 009, Auditing Self–Managed Superannuation Funds
- New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
The companion volume, Chartered Accountants Financial Reporting Handbook 2009, brings together all of the accounting standards as stated at 1 January 2009.
For material issued after 1 January 2009, please refer to www.auasb.gov.au and www.apesb.org.au, which are regularly updated throughout the year.