Publisher's Synopsis
Auditing and Assurance Handbook 2010
The Institute of Chartered Accountants in Australia′s Auditing and Assurance Handbook 2010 incorporates all of the new and revised Australian Auditing Standards, Guidance Statements and professional and ethical standards issued as at 1 December 2009.
New to the 2010 edition are:
- the complete set of the revised and redrafted Australian auditing and assurance standards, reissued as a result of the Auditing and Assurance Standards Board′s (AUASB) Clarity Project, operative for periods beginning on or after 1 January 2010
- new guidance statements issued by the AUASB from GS 010, responding to Questions at an Annual General Meeting onwards
- new material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.
For material issued after 1 December 2009, please refer to www.auasb.gov.au and www.apesb.org.au, which are regularly updated throughout the year.
The companion volume, the Institute of Chartered Accountants in Australia′s Financial Reporting Handbook 2010, brings together the Australian accounting standards and interpretations as issued at 1 December 2009, applicable to the June 2010 reporting season.
