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An Auditor’s Guide to Auditing Financial Statements in the UK

Coming Soon An Auditor’s Guide to Auditing Financial Statements in the UK

An Auditor’s Guide to Auditing Financial Statements in the UK

作者： Steve Collings
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526527486
出版时间 July 2024
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,173.25

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Written by an experienced auditor this practical guide will help auditors plan their procedures in accordance with current auditing standards and other forms of regulation. The advice provided allows readers to get to grips with what the ISAs (UK) strive to achieve and what can - and typically does - go wrong during the execution of an audit procedure.

All chapters are clearly structured so that the reader can understand what they are trying to achieve during each step of the process, how they achieve those objectives, and the pitfalls to avoid.
Chapter 1 – The Regulatory Framework
Requirements of Company Law
Rights and Duties of the Auditor under Company Law
Anti-money Laundering Regulations
Professional Body Requirements
Audit Exemption
Interaction with Other Regulators

Chapter 2 – The Role of the Regulators and Professional Bodies
Audit, Reporting and Governance Authority
Role of International Standard Setters
Regulation by Professional Bodies
Ensuring a Firm Complies with Regulation

Chapter 3 – The Ethical Standard
Fundamental Principles of Ethics for Auditors
Threats to Objectivity, Integrity and Independence
Evaluating and Responding to Ethical Threats
Confidentiality and Conflicts of Interest
Small Audits and the Provisions Available for Smaller Entities
Audit Firm Rotation

Chapter 4 – Accepting an Audit Client
Client Screening and Due Diligence
Resources, Competence and Agreement of Fees
Changes in Professional Appointment (Professional Clearance)
Agreeing the Terms of an Audit
Preconditions for an Audit
The Letter of Engagement

Chapter 5 – Planning the Audit
Objectives of Audit Planning
Obtaining an Understanding of the Client and its Environment
Risk Assessment and Auditor's Responses
Business Risk
Audit Risk
Evaluating Systems and Controls
Determining Materiality
Analytical Review
Developing the Audit Strategy and Audit Plan
Audit Assertions
Designing Audit Procedures
Audit Sampling
Types of Audit Procedures

Chapter 6 – Auditing Specific Areas:
Auditing:
oRelated Parties
oProperty, Plant and Equipment
oInventory and Work in Progress
oIncome and Receivables
oCash at Bank and in Hand
oPurchases and Payables
oProvisions, Contingencies and Commitments
oEquity
oPayroll
oJournals
oTaxation (including VAT)
oCash flow Statement

Chapter 7 – Other issues relating to audit evidence
Use of an Auditor's Expert
Service Organisations
Opening Balances
External Confirmations
Analytical Procedures
Accounting Estimates and Related Disclosures
Data Analytics
Communicating with Management and Those Charged with Governance
Reporting Deficiencies in Internal Control

Chapter 8 – Fraud and Laws and Regulations
Errors, Deliberate Misstatements and Fraudulent Financial Reporting
Responsibilities in Relation to Fraud
Responding to Suspected or Identified Fraud
Responsibilities in Relation to Laws and Regulations
Responding to Suspected or Identified Non-compliance with Laws and Regulations
Professional Scepticism

Chapter 9 – Audit Completion
Subsequent Events
Going Concern
Evaluation of Misstatements
Final Analytical Review
Other Information Issued with the Financial Statements

Chapter 10 – The Unmodified Auditor's Opinion
Content of the Auditor's Report
The Audit Opinion
Emphasis of Matter
Material Uncertainties Related to Going Concern
Other Matter
Key Audit Matters
Limiting Liability Using a 'Bannerman'

Chapter 11 – The Modified Auditor's Opinion
Qualified Opinions
Adverse Opinion
Disclaimer of Opinion

Chapter 12 – Group Audit
Group and Component Auditors
Planning the Group Audit
Auditing the Consolidation
International Groups
Joint Audits and Transnational Audits

Chapter 13 – Quality Management
Quality Management at the Firm Level (ISQM (UK) 1)
Engagement Quality Reviews (ISQM (UK) 2)
Quality Management at the Engagement Level

Chapter 14 – Non-audit Engagements
The Framework for Assurance Engagements
Review Engagements
Agreed upon Procedures Engagements
Compilation Engagements
Due Diligence Engagements
Social and Environmental Reporting
Providing Assurance on Integrated Reports

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