000			03000nam a22002657a 4500
999			_c9571 _d9571
005			20230825161145.0
008			220618s2011 uk ||||| |||| 00| 0 eng d
020			_a9780470661123
041			_aeng
082			_a657.45 _bCOL
100			_aCollings, Steven.
245			_aInterpretation and Application of International Standards on Auditing / _cSteven Collings.
250			_a1st, ed.
260			_aWest Sussex : _bWiley, _c2011
300			_axiii, 634 p. ; _c28 cm.
520			_aWritten by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
650			_aAuditting Standards
650			_aFinancial Statements Standards
653			_aKiểm toán
653			_aTiêu chuẩn kiểm toán
856			_uhttps://bookworm.vnu.edu.vn/EDetail.aspx?id=162699&f=nhande&v=Interpretation+and+Application+of+International+Standards+on+Auditing
911			_aYến
919			_aChương trình AC _bSách tham khảo chương trình AC _cINS3017 _dKế toán quốc tế _dInternational Accounting
942			_2ddc _cBK