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Auditing and Assurance Handbook 2008: Incorporating all the Standards as at 1 January 2008, Volume 2


The new edition of, Auditing & Assurance Handbook 2008 continues to provide students and educators with the latest Australian Auditing and Assurance Standards. Current as of 1 January 2008 the technical editor, Stephanie Kemp, continues the authoritative commentary that offers students an easy to use, and read, volume.


  • Changes to the audit report required by the revised ASA 700, The Auditor's Report on a General Purpose Financial Report, and consequential amendments to other standards
  • The new ASAE 3000, Assurance Engagements other than Audits or Reviews of Historical Financial Information.
  • New Guidance Statements issued by the AUASB
  • New material from the Accounting Professional and Ethical Standards Board covering ethical and practice management issues.

Principal Addresses
Institute Profile
About the Technical Editors
Introductory Remarks by the Technical Editors
Overview of Auditing Developments during 2004

Australian Auditing & Assurance - Institutional Framework
Understanding Financial Statement Audits - A Guide for Financial Statement Users
Policy Statement 1 - The AuASB Consultative Process

Australian Auditing Standards
Foreword to AUASB Pronouncements
AUASB Glossary
ASA 100 Preamble to AUASB Standards Explanatory Statement

ASA 200 - Objective and General Principles Governing an Audit of a Financial Report
ASA 210 - Terms of Audit Engagements
ASA 220 - Quality Control for Audits of Historical Financial Information
ASA 230 - Audit Documentation
ASA 240 - The Auditor's Responsibility to Consider Fraud in an Audit of a Financial Report
ASA 250 - Consideration of Laws and Regulations in an Audit of a Financial Report
ASA 260 - Communication of Audit Matters with Those Charged with Governance

ASA 300 - Planning an Audit of a Financial Report
ASA 315 - Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements
ASA 320 - Materiality and Audit Adjustments
ASA 330 The Auditor's Procedures in Response to Assessed Risks

Internal Control
ASA 402 - Audit Considerations Relating to Entities Using Service Organisations

Audit Evidence
ASA 500 - Audit Evidence
ASA 501 - Existence and Valuation of Inventory
ASA 505 External Confirmations
ASA 508 - Enquiry Regarding Litigation and Claims
ASA 510 - Initial Engagements - Opening Balances
ASA 520 - Analytical Procedures
ASA 530 - Audit Sampling and Other Means of Testing
ASA 540 - Audit of Accounting Estimates
ASA 545 - Auditing Fair Value Measurements and Disclosures
ASA 550 - Related Parties
ASA 560 - Subsequent Events
ASA 570 - Going Concern
ASA 580 - Management Presentations

Using the Work of Others
ASA 600 - Using the Work of Another Auditor
ASA 610 - Considering the Work of Internal Audit
ASA 620 - Using the Work of an Expert

Audit Conclusions and Reporting
ASA 700 - The Auditor's Report on a General Purpose Financial Report
ASA 701 - Modifications to the Auditor's Report
ASA 710 - Comparatives
ASA 720 - Other Information in Documents Containing Audited Financial Reports

Specialised Areas
ASA 800 - The Auditor's Report on Special Purpose Audit Engagements

Auditing Standards On Review Engagements (ASREs)
ASRE 2410 - Review of Interim Financial Report Performed by the Independent

Auditing & Assurance Standards (AUSs)
AUS 106 - Explanatory Framework for Standards on Audit and Audit Related Services
AUS 108 - Framework for Assurance Engagements
AUS 110 Assurance Engagements other than Audits pr Reviews of Historical Financial Information

Audit Evidence
AUS 522 - Audit Evidence Implications of Externally Managed Assets of Superannuation, Provident or Similar Funds
AUS 524 - The Auditor's Use of the Work of the Actuary and the Actuary's Use of the Work of the Auditor in Connection with the Preparation and Audit of a Financial Report

Specialised Areas
AUS 804 - The Audit of Prospective Financial Information
AUS 806 - Performance Auditing
AUS 808 - Planning Performance Audits
AUS 810 - Special Purpose Reports on the Effectiveness of Control Procedures

Related Services
AUS 902 - Review of Financial Reports
AUS 904 - Engagements to Perform Agreed-Upon Procedures

Auditing and Assurance Guidance Statements
AGS 1002 - Bank Confirmation Requests
AGS 1004 - Transitional Arrangements on Changes in Audit Appointments under the Corporations Act 201
AGS 1006 - Expression of an Opinion on Internal
AGS 1008 - Audit Implications of Prudential Reporting Requirements for Authorised Deposit-taking Institutions (ADIs)
AGS 1010 - Audit Obligations of the Financial Institutions Scheme (Withdrawn)
AGS 1012 - Share Buy-Backs - Auditor's Report (Withdrawn)
AGS 1014 - Privity Letter Requests
AGS 1016 - Audit and Review Reports on Half-Year Financial Reports of Disclosing Entities Under the Corporations Act 2001
AGS 1018 - IT Environments - Stand-alone Personal Computers (Withdrawn)
AGS 1020 - IT Environments - On-line Computer Systems (Withdrawn)
AGS 1022 - IT Environments - Database Systems (With drawn)
AGS 1024 - Life Insurance Act 1995 - Audit Obligations
AGS 1026 - Superannuation Funds - Auditor Reports on Externally Managed Assets
AGS 1028 - Uncertainty (withdrawn)
AGS 1030 - Auditing Derivative Financial Instruments
AGS 1032 - The Audit Implications of Accounting for Investments in Associates
AGS 1034 - Implications for Management and Auditor's of the Year 2000 Systems Issue (Withdrawn)
AGS 1036 - The Consideration of Environmental Matters in the Audit of a Financial Report
AGS 1038 - Access to Audit Working Papers
AGS 1040 - Franchising Code of Conduct - Auditor's Reports
AGS 1042 - Reporting on Control Procedures at Outsourcing Entities
AGS 1044 - Audit Reports on Information Provided Other than in a Financial Report (Withdrawn)
AGS 1046 - Responding to Questions at an Annual General Meeting
AGS 1048 - The Special Considerations in the Audit of Small Entities
AGS 1050 - Audit Issues Relating to the Electronic Presentation of Financial Reports
AGS 1052 - Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes
AGS 1054 - Auditing Revenue of Charitable Entities
AGS 1056 - Electronic Commerce - Effect on the Audit of a Financial Report
AGS 1058 - Auditing Mortgage Investment Schemes
AGS 1060 - Computer Assisted Audit Techniques (Withdrawn)
AGS 1062 - Reporting in Connection with Proposed Fundraisings
AGS 1064 - Audit Implications of Prudential Reporting Requirements for General Insurers
AGS 1066 - Reporting by Auditors on Compliance with International Financial Reporting Standards
AGS 1068 - Audit Requirements for Australian Financial Services Licensees under the Corporations Act 2001
AGS 1070 - Special Consideration in the Audit of Risk Management Requirements for Registrable Superannuation Entities and Licensees

Guidance Note
GN - Auditor's Report on AASB 124 Remuneration Disclosures contained in the Annual Director's Report

Accounting Professional and Ethical Standards Board Statements
APES 110 - Code of Ethics for Professional Accountants
APES 320 Quality Control for Firms
APES 410 - Conformity with Auditing and Assurance Standards

Code of Professional Conduct
F.2 Prospectuses and Reports on Profit Forecasts

Miscellaneous Professional Statements
APS 1 - Conformity with Accounting Standards and UIG Consensus Views
APS 1.1 - Conformity with Auditing Standards (Withdrawn)
APS 2 - Terms of Engagement
APS 3 - Compatibility of Australian Accounting Standards and International Accounting Standards
APS 4 - Statement of Quality Control Standard (Withdrawn)
APS 5 - Quality Control Policies and Procedures (Withdrawn)
APS 6 - Statement of Taxation Standards
APS 7 - Statement of Insolvency Standards
APS 8 - Statement of Management Consulting Services Standards
APS 9 - Statement on Compilation of Financial Reports
APS 10 - Trust Account
APS 11 - Statement of Forensic Accounting Standards
APS 12 - Statement of Financial Advisory Service Standards