Chartered Accountants Auditing and Assurance Handbook 2013

The Institute of Chartered Accountants Australia's Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. New to the 2013 edition are: * The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements * Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings * The Standard on Related Services ASRS 4450 Comfort Letter Engagements * Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments * APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minor amendments included in the AUASB's amending Standards. For material issued after 1 December 2012, please refer to auasb.gov.au and apesb.org.au, which are regularly updated throughout the year. The companion volume to this handbook, the Institute of Chartered Accountants Australia's Financial Reporting Handbook 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.