Auditing Assurance And Ethics Handbook New Zealand 2016 PDF Download

Chartered Accountants Australia and New Zealand’s Auditing, Assurance & Ethics Handbook 2016 incorporates all Australian Auditing and Assurance Standards, Guidance Statements and Professional and Ethical Standards as issued at 1 December 2015. New to the 2016 edition are: New and revised Standards on audit reporting, including the long form audit report and reporting key audit matters: ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report, Revised ASA 700 Forming an Opinion and Reporting on a Financial Report, ASA 705 Modifications to the Opinion in the Independent Auditor’s Report, ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report, ASA 570 Going Concern, ASA 260 Communication with Those Charged with Governance Revised ASA 720 The Auditor’s Responsibilities Relating to Other Information New Assurance Standard ASAE 3150 Assurance Engagements on Controls New Guidance Statement GS 022 Grant Acquittals and Multi-Scope Engagements, and a number of revised Guidance Statements Revised Accounting Professional and Ethical Standards Board (APESB) Standards and Guidance Notes Where necessary, Australian Auditing Standards (ASAs) have been updated for amendments included in the Auditing and Assurance Standards Board (AUASB)’s amending Standard ASA 2015-3 Amendments to Australian Standards focusing on the audit of financial statement disclosures. For material issued after 1 December 2015, please refer to the websites of the APESB (www.auasb.gov.au) and AUASB (www.apesb.org.au), which are regularly updated throughout the year. The companion volume to this handbook, Chartered Accountants Australia and New Zealand’s Financial Reporting Handbook 2016, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2015.