MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03906nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240321054546.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210315b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781841524207 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1841524204 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BUL |
| Language of cataloging |
ENG |
| Transcribing agency |
BUL |
| Modifying agency |
BUL |
| Description conventions |
RDA |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
22 |
| Classification number |
657.45 |
| Item number |
ICA |
| 110 ## - MAIN ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
ICAEW |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
ACA audit and assurance, ICAEW professional stage : |
| Remainder of title |
study manual / |
| Statement of responsibility, etc. |
ICAEW |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
7th edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
England : |
| Name of publisher, distributor, etc. |
The Institute of Chartered Accountants, |
| Date of publication, distribution, etc. |
c2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxvi, 482 p. : |
| Other physical details |
ill. ; |
| Dimensions |
30 cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Contents;<br/><br/>INTRODUCTION TO AUDIT AND ASSURANCE<br/>1 An Overview of Audit and Assurance<br/>2 The Audit and Assurance Syllabus: Learning Outcomes and Syllabus Contents<br/>3 The Assessment Framework<br/>4 Examiner's Comments<br/>5 Learning Materials<br/><br/>SESSION 1 PRINCIPLE OF AUDIT AND ASSURANCE REPORTING<br/>1 Introduction<br/>2 What is an Assurance Engagement?<br/>3 The Practitioner's Role<br/>4 Terms of Engagement<br/>5 Assurance and Risk, etc.<br/><br/>SESSION 2 RESPONSIBILITIES<br/>1 Introduction<br/>2 Responsibilities of Management<br/>3 The Assurance Firm's Responsibilities<br/>4 Engagement Letters<br/>5 Responsibilities of Internal Providers of Assurance Services, etc.<br/><br/>SESSION 3 PROFESSIONAL ETHICS<br/>1 Introduction<br/>2 The need for Professional ethics<br/>3 Who Makes and Enforces the Rules<br/>4 The Fundamental Principles<br/>5 The Auditors' Code, etc.<br/><br/>SESSION 4 QUALITY CONTROL<br/>1 Introduction<br/>2 It's All A bout Risk<br/>3 So What Could Go Wrong?<br/>4 The Consequences of Quality Failure<br/>5 The Building Blocks of Quality Control at the Engagement Level, etc.<br/><br/>SESSION 5 AUDITING UNDER THE COMPANIES ACT 1985<br/>1 Introduction<br/>2 The Requirement for Audit<br/>3 The Concepts of Registered Auditor<br/>4 Appointment, Removal and Resignation of Auditors<br/>5 Duties and Rights of the Auditor, etc.<br/><br/>SESSION 6 UNDERSTANDING THE BUSINESS<br/>1 Introduction<br/>2 Background<br/>3 Why Do I Need to Understand the Client's Business?<br/>4 What Do I Need to Understand About the Client's Business?<br/>5 Where Dose My Understanding Come From?, etc.<br/><br/>SESSION 7 PLANNING THE AUDIT<br/>1 Introduction<br/>2 Why Plan?<br/>3 When Dose planning Take Places?<br/>4 The Audit Strategy<br/>5 Analytical Procedures, etc.<br/><br/>SESSION 8 RISK ASSESSMENT<br/>1 Introduction<br/>2 The Concepts of Business Risk<br/>3 What is the Linkage Between Risk and the work you Do?<br/>4 Inherent Risk<br/>5 Control Risk, etc.<br/><br/>SESSION 9 SYSTEMS AND CONTROLS<br/>1 Introduction<br/>2 Systems and Why You Need to Understand Them<br/>3 Why do you Need to Understand the System?<br/>4 Documenting the System<br/>5 What is Internal Control?<br/><br/>SESSION 10 SOURCES OF EVIDENCE<br/>1 Introduction<br/>2 Where Audit Evidence Fits in<br/>3 Risk and Assertions<br/>4 Sufficient Appropriate Audit Evidence<br/>5 The Sources of Audit Confidence, etc.<br/><br/>SESSION 11 GATHERING EVIDENCE<br/>1 Introduction<br/>2 Specific Tests for Particular Balances<br/>3 Audit of Accounting Estimates<br/>4 Related Parties<br/>5 Computer Assisted Audit Techniques, etc.<br/><br/>SESSION 12 COMPLETION<br/>1 Introduction<br/>2 The Completion Phase in Context<br/>3 The Objective of the Completion Stage<br/>4 Do the Financial Statements Comply with the Companies Act 1985?<br/>5 Do the Financial Statements Make Sense?<br/><br/>SESSION 13 REPORTING<br/>1 Introduction<br/>2 Difficulties with the Wording of the Audit Report<br/>3 The Main Components of an Audit Report<br/>4 What if the Report Needs Modifying<br/>5 Qualified Reports- a Summary<br/><br/>SESSION 14 ASSURANCE REVISITED<br/>1 Introduction<br/>2 The Assurance Engagement Revisited<br/>3 Levels of Assurance<br/>4 Accounts Preparation--Assurance<br/>5 Risk Again, etc.<br/><br/>SESSION 15 KEY PROFESSIONAL AND ETHICAL ISSUE<br/>1 Introduction<br/>2 Background<br/>3 The Expectation Gap<br/>4 Corporate Governance<br/>5 The Combined Code, etc.<br/><br/><br/> |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes Index : p. 477-482 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Book Open Access |
| Edition |
7th edition |
| Classification part |
657.45 |
| Item part |
1 |
| Call number prefix |
ICA |
| Call number suffix |
657.45 ICA |
