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Frequently Asked Questions in International Standards on Auditing

2014-05-27 Business & Economics
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Release : 2014-05-27
Genre : Business & Economics
Kind : eBook
Book Rating : 389/5 ( reviews)

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Book Synopsis Frequently Asked Questions in International Standards on Auditing by : Steven Collings

Download or read book Frequently Asked Questions in International Standards on Auditing written by Steven Collings. This book was released on 2014-05-27. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income. Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addresses some key areas where audit firms are failing and which have been flagged up by audit regulators. The FAQs cover the main parts of each standard, and each question will be answered in a practical context, with worked examples showing how the standards are applied in real situations.

Frequently Asked Questions in International Standards on Auditing

2014 Auditing
Download Frequently Asked Questions in International Standards on Auditing PDF Online Free

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Release : 2014
Genre : Auditing
Kind : eBook
Book Rating : 909/5 ( reviews)

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Book Synopsis Frequently Asked Questions in International Standards on Auditing by : Steve Collings

Download or read book Frequently Asked Questions in International Standards on Auditing written by Steve Collings. This book was released on 2014. Available in PDF, EPUB and Kindle. Book excerpt: Includes worked examples showing how the standards are applied in real situations, this practical book presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. --

Frequently Asked Questions in IFRS

2013-03-01 Business & Economics
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Release : 2013-03-01
Genre : Business & Economics
Kind : eBook
Book Rating : 673/5 ( reviews)

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Book Synopsis Frequently Asked Questions in IFRS by : Steven Collings

Download or read book Frequently Asked Questions in IFRS written by Steven Collings. This book was released on 2013-03-01. Available in PDF, EPUB and Kindle. Book excerpt: A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards

Interpretation and Application of International Standards on Auditing

2011-06-01 Business & Economics
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Release : 2011-06-01
Genre : Business & Economics
Kind : eBook
Book Rating : 783/5 ( reviews)

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Book Synopsis Interpretation and Application of International Standards on Auditing by : Steven Collings

Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings. This book was released on 2011-06-01. Available in PDF, EPUB and Kindle. Book excerpt: Written 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.

Frequently Asked Questions in Islamic Finance

2010-10-28 Business & Economics
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Release : 2010-10-28
Genre : Business & Economics
Kind : eBook
Book Rating : 892/5 ( reviews)

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Book Synopsis Frequently Asked Questions in Islamic Finance by : Brian Kettell

Download or read book Frequently Asked Questions in Islamic Finance written by Brian Kettell. This book was released on 2010-10-28. Available in PDF, EPUB and Kindle. Book excerpt: In Frequently Asked Questions in Islamic Finance, industry expert Brian Kettell answers some of the most frequently asked questions from his many years experience in working and teaching in Islamic finance and banking. From knowledge of the Qu'ran and Sharia'a Law, to new and old Islamic financial concepts, Islamic terms, and Islamic financial instruments and services, this book covers all the key areas that practitioners need to Islamic finance. The book addresses individual questions such as “what is Takaful?”, and provide answers with a clear overview of the product or service, and an example, or illustration where appropriate, of how they work in practice. The book also features a question and answer section for readers to test and build their knowledge of the area. Light, entertaining and varied in its approach, Frequently Asked Questions in Islamic Finance will prove popular for experienced practioners and novices alike.

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