000			05540cam a2200685Mi 4500
001			ocn878146133
003			OCoLC
005			20171224114612.0
006			m o d
007			cr cn|||||||||
008			140405t20142014enka o 001 0 eng d
040			_aE7B _beng _erda _epn _cE7B _dOCLCQ _dOCLCO _dOCLCF _dNKT _dOCLCQ _dN$T _dIDEBK _dEBLCP _dCDX _dMHW _dDG1 _dCUS _dYDXCP _dCGU _dCOO _dOCLCQ _dDEBBG
019			_a875286410 _a961665744 _a962725370
020			_a9781118707098 _q(e-book)
020			_a1118707095 _q(e-book)
020			_a9781118707067 _q(e-book)
020			_a1118707060 _q(e-book)
020			_a9781118913512
020			_a1118913515
020			_z9781118707111
020			_z1118707117
029	1		_aCHBIS _b010259543
029	1		_aCHNEW _b000699814
029	1		_aCHNEW _b000699815
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029	1		_aDEBBG _bBV043608512
029	1		_aDEBBG _bBV043396711
035			_a(OCoLC)878146133 _z(OCoLC)875286410 _z(OCoLC)961665744 _z(OCoLC)962725370
050		4	_aHF5626 _b.B34 2014eb
072		7	_aBUS _x001010 _2bisacsh
082	0	4	_a657/.450218 _223
049			_aMAIN
100	1		_aBagshaw, Katharine, _eauthor.
245	1	0	_aCore Auditing Standards for Practitioners / _cKatharine Bagshaw, John Selwood.
264		1	_aChichester, England : _bWiley, _c2014.
264		4	_c©2014
300			_a1 online resource (198 pages) : _bcolor illustrations
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aIncludes index.
588	0		_aPrint version record.
520			_aThe only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors.
505	8		_aMachine generated contents note: Introduction 1 Smaller Entity Audits 1.1 The Issues 1.2 What the Regulators Say 1.3 What Practitioners Say 1.4 What the Standards Say 2 Materiality 2.1 The Issues 2.2 What the Regulators Say 2.3 What Practitioners Say 2.4 What the Standards Say 3 Related Parties 3.1 The Issues 3.2 What the Regulators Say 3.3 What Practitioners Say 3.4 What the Standards Say 4 Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk 4.1 The Issues 4.2 What the Regulators Say 4.3 What Practitioners Say 4.4 What the Standards Say 5 Really Efficient Audits: What Sort of Evidence Do I Really Need? 5.1 The Issues 5.2 What the Regulators Say 5.3 What Practitioners Say 5.4 What the Standards Say 6 Fraud 6.1 The Issues 6.2 What the Regulators Say 6.3 What Practitioners Say 6.4 What the Standard Says 7 Communications with Those Charged with Governance 7.1 The Issues 7.2 What the Regulators Say 7.3 What Practitioners Say 7.4 What the Standard Says 8 Group Audits 8.1 The Issues 8.2 What the Regulators Say 8.3 What Practitioners Say 8.4 What the Standards Say 9 Other Things Good Auditors Need to Know About ISAs 9.1 Other Good Things -- The Issues 9.2 ISA 230 on Documentation -- The Issues 9.3 Documentation -- What the Regulators Say 9.4 Documentation -- What Practitioners Say 9.5 Documentation -- What the Standards Say 9.6 ISA 501 on Additional Considerations for Specific Items -- The Issues 9.7 Inventory -- What the Regulators Say 9.8 Inventory -- What Practitioners Say 9.9 ISA 510 on Initial Engagements and Opening Balances -- The Issues 9.10 Initial Engagements -- What the Regulators Say 9.11 Initial Engagements -- What Practitioners Say 9.12 Initial Engagements -- What the Standards Say 9.13 ISA 530 on Audit Sampling -- The Issues 9.14 Audit Sampling -- What the Regulators Say 9.15 Audit Sampling -- What Practitioners Say 9.16 Audit Sampling -- What the Standards Say 9.17 ISA 540 on Accounting Estimates -- The Issues 9.18 Accounting Estimates -- What the Regulators Say 9.19 Accounting Estimates -- What Practitioners Say 9.20 Accounting Estimates -- What the Standards Say 9.21 ISA 560 on Subsequent Events -- The Issues 9.22 Subsequent Events -- What the Regulators Say 9.23 Subsequent Events -- What Practitioners Say 9.24 Subsequent Events -- What the Stand.
650		0	_aAuditing _xStandards.
650		7	_aBUSINESS & ECONOMICS _xAccounting _xFinancial. _2bisacsh
650		7	_aAuditing _xStandards. _2fast _0(OCoLC)fst00821196
655		4	_aElectronic books.
700	1		_aSelwood, John, _d1969- _eauthor.
776	0	8	_iPrint version: _aBagshaw, Katharine. _tCore auditing standards for practitioners. _dChichester, England : Wiley, ©2014 _hvi, 190 paegs _z9781118707111
856	4	0	_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118913512 _zWiley Online Library
938			_aCoutts Information Services _bCOUT _n27951893
938			_aEBL - Ebook Library _bEBLB _nEBL1659981
938			_aebrary _bEBRY _nebr10853187
938			_aEBSCOhost _bEBSC _n749081
938			_aIngram Digital eBook Collection _bIDEB _ncis27951893
938			_aYBP Library Services _bYANK _n11632320
938			_aYBP Library Services _bYANK _n12673194
994			_a92 _bDG1
999			_c13412 _d13412