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论文作者:留学生论文论文属性:课程作业 Coursework登出时间:2011-02-16编辑:anterran点击率:3947
论文字数:9660论文编号:org201102161014599642语种:英语 English地区:澳大利亚价格:$ 22
关键词:Auditing and Assurance StandardsSchedule of Professional pronouncementsAustralian Audit standards
Schedule of Professional pronouncements of Australian Audit standards
Summary relates to the applicable rules as at 01/01/2008
This summary is a road map or aid memoir. It will help students to locate the relevant standards but since the summary is 29 pages long and 代写澳大利亚留学生论文the standards are 1652 pages reading the summary is obviously not a substitute for actually reading the appropriate standards once identified.
At your discretion you may prefer to simply refer to the summary on screen rather than printing it out
All standards are important, however for the purposes of this course read those indicated in bold type at least twice and , where the title is also underlined, study it.
Standards typically start with “Main features of the standard” and/or an "Introduction". these sections show the purpose or objective of the standard, the subsequent paragraphs expand the details.
Some standards include appendices showing relevant tables and examples which are very useful at a practical level.
Numbers of standards are followed by a secondary explanatory section. These generally show the links between the existing standard and previous standards and to sections of legislation, they commonly point out that a standard now uses the word “Shall” rather than “Should” thus making the substance of that standard mandatory rather than discretionary in nature. Explanatories are, by and large, similar in this respect so I have omitted descriptions of them from this summary.
In effect Audit and Accounting standards now have the force of law because S227B of the Australian Securities and Investments Commission Act 2001 and S336 of the Corporations Act 2001 “Adopt” the standards in force from time to time.
Section 307A of the Corporations Act 2001 requires Auditors to conduct audits undertaken pursuant to Part 2M.3 of the Act in Accordance with current standards. Similarly S334 of the Corporations Act 2001 says that Accounts must comply with the Accounting Standards. Further Auditing standards are now legislative instruments under The Legislstive Instruments Act 2003
The result is that when Audit or Accounting standards are updated they are automatically “adopted” into and become part of corporate law. So when the accounting hierarchy updates the standards an unelected body is changing the law without parliamentary debate. An interesting example of practical need overriding a theoretical democratic process. The neglect of public debate about the majority of changes does not worry me since most of them are about as practically significant as medieval debates as to how many angels can dance on the head of a pin. Some changes however have significant potential and should in my view receive full public scrutiny, whether that would be any actual value is a moot point though since only .0000001% of the population would understand or care.
Current
Reference
Old Reference Title Comment
<Related Australian References>
( ISA equivalent)
[USA near equivalent]
Institutional Framework – Auditing
Understanding Financial Statement Audits – A guide for Financial Statement Users
One of the most useful individual statement in the book – its only eighteen pages long, read it twice.
POL 1
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