Auditing and Assurance Handbook 2015 New Zealand+auditing and Assurance Handbook 2015 New Zealand Wiley E-Text Card

Book excerpt: Chartered Accountants Australia and New Zealand?s Auditing, Assurance and Ethics Handbook 2015 is an essential reference tool for members and students of auditing. It incorporates all of the Auditing and Assurance Standards, International Standards on Auditing (New Zealand) (ISAs NZ)), Review Engagement Standards (ISRE and NZ SREs), Assurance Engagement Standards (ISAEs), Explanatory Guides (EGs), Compliance Engagements (SAEs), Audit Guidance Standards and Professional and Ethical Standards issued as at 1 December 2014 and that are effective during 2015. New to the 2015 edition are: XRB Au1A Framework for Assurance Engagements XRB EG Au8 Audit Implications of the Use of Service Organisations for Investment Management Services SAE 3100 Compliance Engagements Eight ISAs (NZ) ? 450, 560, 570, 705, 706, 720, 805 and 810 ISRE (NZ) 2400 and NZ SRE 2410 ISAE (NZ) 3000, 3410 and 3420. Professional and Ethical Standards is now a section of this Handbook incorporating all Professional and Ethical Standards including updates on PES 1 Code of Ethics for Assurance Practitioners and PES 3 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements. A companion to this Handbook is Chartered Accountants Australia and New Zealand?s Financial Reporting Handbook 2015, containing the New Zealand Accounting Standards. Together, these Handbooks are part of the suite of products and services available to Chartered Accountants and the student and business community.