Schedule of Professional pronouncements of Australian Audit standards 2008
Summary relates to the applicable rules as at 01/01/2008
This summary is a road map or aid memoir. It will help students to locate the relevant standards but since the summary is 29 pages long and the standards are 1652 pages reading the summary is obviously not a substitute for actually reading the appropriate standards once代写澳大利亚论文identified.
At your discretion you may prefer to simply refer to the summary on screen rather than printing it out
All standards are important, however for the purposes of this course read those indicated in bold type at least twice and , where the title is also underlined, study it.
Standards typically start with “Main features of the standard” and/or an "Introduction". these sections show the purpose or objective of the standard, the subsequent paragraphs expand the details.
Some standards include appendices showing relevant tables and examples which are very useful at a practical level.
Numbers of standards are followed by a secondary explanatory section. These generally show the links between the existing standard and previous standards and to sections of legislation, they commonly point out that a standard now uses the word “Shall” rather than “Should” thus making the substance of that standard mandatory rather than discretionary in nature. Explanatories are, by and large, similar in this respect so I have omitted descriptions of them from this summary.
In effect Audit and Accounting standards now have the force of law because S227B of the Australian Securities and Investments Commission Act 2001 and S336 of the Corporations Act 2001 “Adopt” the standards in force from time to time.
Section 307A of the Corporations Act 2001 requires Auditors to conduct audits undertaken pursuant to Part 2M.3 of the Act in Accordance with current standards. Similarly S334 of the Corporations Act 2001 says that Accounts must comply with the Accounting Standards. Further Auditing standards are now legislative instruments under The Legislstive Instruments Act 2003
2，Audit Documentation
This Advisory note is 22 pages long you may prefer to use it on screen rather than printing it out, obviously that is your choice. The Objective in supplying this material is to expand on and further illustrate ASA 230 to help you to understand how audit papers are assembled and assist you with the logical preparation of your assignment. Actually good working paper technique is a most valuable generic skill applicable to almost any field of study. An understanding of the hierarchical referencing methods will make life much easier for those of you who go on to honours and higher degrees.
Like any professional in these increasingly litigious days, auditors must be able to defend their actions through performing at a high level of excellence and being able to prove that they have done so. Remember that the wheels of the law turn very slowly and if something does go wrong it may be four or five years before you need to defend your actions in court. By then you will have long forgotten the fine details on which the case will turn, therefore these details must be fully documented. When the newly minted Senior council (QC) challenges you with all the wisdom of hindsight based on a kn
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