2003 Handbook of International Auditing, Assurance, and Ethics Pronouncements 819 Feb. 2003

Transcription

1 IFAC Publications and Guidance Auditing, Assurance & Related Services Education Ethics Information Technology Professional Accountants in Business Public Sector Accounting Small and Medium Practices (SMPs) _Other_ Title Auditing, Assurance & Related Services 2003 Handbook of International Auditing, Assurance, and Ethics Pronouncements 819 Feb Terms of Reference and Preface IAASB Interim Terms of Reference and Preface to the International Standards on Quality Control, Auditing, Assurance and Related Services [These documents replace the information contained on pages of the 2003 edition of the Handbook of International Auditing, Assurance, and Ethics Pronouncements.] 12 July 2003 International Standards on Auditing Glossary of Terms at December IT Glossary of Terms Assurance Engagements Framework of International Standards on Auditing Objective and General Principles Governing an Audit of Financial Statements 10 October A - Objective and General Principles Governing an Audit of Financial Statements Terms of Audit Engagements Quality Control for Audit Work Documentation The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements Consideration of Laws and Regulations in an Audit of Financial Statements Communications of Audit Matters with Those Charged with Governance Planning Knowledge of the Business 8

2 31 - Obtaining an Understanding of the Entity and Its Environment and Assessing the Risks of Material Misstatement 44 October Audit Materiality The Auditor s Procedures in Response to Assessed Risks 22 October Risk Assessments and Internal Control Auditing in a Computer Information Systems Environment Audit Considerations Relating to Entities Using Service Organizations 00 - Audit Evidence 12 October A - Audit Evidence Audit Evidence-Additional Considerations for Specific Items External Confirmations Initial Engagements - Opening Balances 20 - Analytical Procedures Audit Sampling and Other Selective Testing Procedures Audit of Accounting Estimates Auditing Fair Value Measurements and Disclosures Related Parties Subsequent Events 70 - Going Concern Management Representations Using the Work of Another Auditor Considering the Work of Internal Auditing Using the Work of an Expert The Auditor's Report on Financial Statements Comparatives Other Information in Documents Containing Audited Financial Statements The Auditor's Report on Special Purpose Audit Engagements The Examination of Prospective Financial Information Engagements to Review Financial Statements Engagements to Perform Agreed-Upon Procedures Regarding Financial Information Engagements to Compile Financial Information 11 International Auditing Practice Statement (IAPS)

3 Inter-Bank Confirmation Procedures IT Environments - Stand-Alone Personal Computers IT Environments - On-Line Computer Systems IT Environments - Database Systems The Relationship Between Banking Supervisors and Banks' External Auditors 23 December The Special Considerations in the Audit of Small Entities 28 October Audits of the Financial Statements of Banks 83 December Communications with Management (deleted) Risk Assessments and Internal Control - CIS Characteristics and Considerations 7 October Computer - Assisted Audit Techniques The Consideration of Environmental Matters in the Audit of Financial Statements Implications For Management and Auditors of the Year 2000 Issue (deleted) Auditing Derivative Financial Instruments Electronic Commerce: Effect on the Audit of Financial Statements 12 March Reporting by Auditors on Compliance with International Financial Reporting Standards 8 March 2003 Studies Study 1 - The Determination and Communication of Levels of Assurance Other than High 196 June 2002

4 Title Education Discussion Papers and Studies 2000 and Beyond: A Strategic Framework for Prequalification in the Year 2000 and Beyond. June 1994 Accommodation of Candidates with Disabilities 0 October 2001 Assistance Projects in Accountancy Education and Development 21 Competence-Based Approaches to the Preparation of Professional Accountants 27 June 1998 Implementing IEG Strategies of the American Institue of CPAs 49 November 1996 Integrating Information Technology in the Accounting Curriculum - The Experience of the Certified General Accountants' Association of Canada 28 Practical Experience 24 September 1998 Quality Issues for Internet and Distributed Learning in Accounting Education 22 Specialization in the Accounting Profession 10 July 1992 Study 1: An Advisory on Examination Administration Based on the Practices of Selected IFAC Member Bodies 8 March 1998 Study 2: An Advisory on Education and Training of Technical Accounting Staff 19 July 1999 The Internet and Distance Learning in Accounting Education: A Hypertext-linked Exploration of the Topic 20 November 1998 International Education Guidelines Introduction to the Education Committee of the International Federation of Accountants 3 IEG 2 - Continuing Professional Education 1 May 1998 IEG 9 - Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants IEG 10 - Professional Ethics for Accountants: The Educational Challenge and Practical Application 17 October 1996 November 1992 IEG 11 - Information Technology in the Accounting Curriculum 80 January 2003 Update - IEG - 11: The Accounting Curriculum and IT 2 International Education Paper (IEP) IEP 1 - Recognition of Pre-Certification Education Providers By IFAC Member Bodies December 2002 IEP 2 - Towards Competent Professional Accountants 49 April 2003 International Education Standards (IES) IES 1 6: International Education Standards for Professional Accountants 82 October 2003 Introduction to International Education Standards 11 October 2003

5 Framework for International Education Statements 24 October 2003 IES 1: Entry Requirements to a Program of Professional Accounting Education 4 October 2003 IES 2: Content of Professional Accounting Education Programs 10 October 2003 IES 3: Professional Skills 8 October 2003 IES 4: Professional Values Ethics and Attitudes 7 October 2003 IES : Practical Experience Requirements 7 October 2003 IES 6: Assessment of Professional Capabilities and Competence 6 October 2003

6 Code of Ethics for Professional Accountants And Statements of Policy of Council : Feb : 98 Pgs. Download "Code of Ethics for Professional Accountants" in Adobe Acrobat format. File Size: 17 Kbytes

7 Title Information Technology International Information Technology Guidelines No. 1 - Managing Security of Information 22 January 1998 No. 2 Managing Information Technology Planning for Business Impact 31 January 1999 No. 3 - Acquistion of Information Technology 13 July 2000 No. 4 - The Implementation of Information Technology Solutions 23 July 2000 No. - IT Service Delivery and Support 28 July 2000 No. 6 - IT Monitoring 42 APRIL 2002 Other Publications Board Briefing on IT Governance, 2nd Edition 66 October 2003 Information Security Governance Guidance for Boards of Directors and Executive Management 28 July 19, 2001 E-Business and the Accountant 40 March 2002 Executive Checklist Internet Tax: An Overview for Business Taxpayer 46 March 2000

8 Title Professional Accountants in Business Articles of Merit Articles of Merit Competition PAIB Articles of Merit Award Program for Distinguished Contribution to Management Accounting Articles of Merit Competition Award Program for Distinguished Contribution to Management Accounting Articles of Merit Competition Award Program for Distinguished Contribution to Management Accounting September October 2002 November Articles of Merit Competition 89 October 2000 Articles of Merit Competition Articles of Merit Competition Articles of Merit Competition Articles of Merit Competition Articles of Merit Competition Articles of Merit Competition Discussion Papers and Studies Study 3 - Revised An Introduction to Strategic Financial Management Study 4 - Reporting Treasury Performance A Framework for the Treasury Practitioner Study - The Role of Management Accounting in the Emerging Team Approach to Work Study 6 - Environmental Management in Organizations The Role of Management Accounting Study 7 - The Measurement and Management of Intellectual Capital September 199 March 1998 September 1998 Study 8 - Codifying Power and Control: Ethical Codes in Action June 1999 Study 9 - Enhancing Shareholder Wealth by Better Managing Business Risk June 1999 Study 10 - Target Costing for Effective Cost Management: Product Cost Planning at Toyota Australia June 1999 Study 11 - A Profession Transforming: From Accounting to Management 21 March 2001 Study 12 - Competency Profiles for Management Accounting Practice and Practitioners 310 January 2002 International Management Accounting Practice Statements No. 1 - Management Accounting Concepts March 1998 No. 4 - Management Control of Projects October 1991 No. - Managing Quality Improvements March 1993 Other Publications

9 A View of Tomorrow - Management Accountancy in the Year 2004 September 1994 A View of Tomorrow - The Senior Financial Officer in the Year 200 October 199 Financial Management Fundamentals - Parts I & II April 1998 FMAC Article Awards Program: Articles of Merit - Competition Into the Twenty-First Century with Information Management October 1998 Managing Risk to Enhance Stakeholder Value 73 Nov Performance Management in Small Business April 1996 QUALITY OF EARNINGS: A Case Study Collection 143 February 2003 Setting Strategic Directions in Small & Medium Enterprises March 2000 The Role of Management Accounting in Creating Value April 1999 The Role of the Chief Financial Officer in January 2002 Theme Booklet - Preparing Organizations to Manage the Future April 1997

10 Title Public Sector Accounting 2003 IFAC Handbook of International Public Sector Accounting Standards 88 Feb International Public Sector Accounting Standards Preface to International Public Sector Accounting Standards 10 CASH BASIS IPSAS: Financial Reporting Under The Cash Basis of Accounting 97 January 2002 Glossary of Defined Terms in IPSAS 1 to IPSAS 18 4 Feb IPSAS 1 - Presentation of Financial Statements 62 Feb IPSAS 2 - Cash Flow Statements 29 Feb IPSAS 3 - Net Surplus or Deficit for the Period, Fundamental Errors and Changes in Accounting Policies 31 Feb IPSAS 4 - The Effects of Changes in Foreign Exchange Rates 24 Feb IPSAS - Borrowing Costs 1 Feb IPSAS 6 - Consolidated Financial Statements and Accounting for Controlled Entities 2 Feb IPSAS 7 - Accounting for Investments in Associates 16 Feb IPSAS 8 - Financial Reporting of Interests in Joint Ventures 22 Feb IPSAS 9 - Revenue from Exchange Transactions 2 Feb IPSAS 10 - Financial Reporting in Hyperinflationary Economies 1 Feb IPSAS 11 - Construction Contracts 32 Feb IPSAS 12 - Inventories 16 Feb IPSAS 13 - Leases 37 Feb IPSAS 14 - Events After the Reporting Date 17 Feb IPSAS 1 - Financial Instruments: Disclosure and Presentation 81 Feb IPSAS 16 - Investment Property 34 Feb IPSAS 17 - Property, Plant and Equipment 36 Feb IPSAS 18 - Segment Reporting 42 Feb IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets 6 Feb IPSAS 20 - Related Party Disclosures 28 Feb International Public Sector Guidelines Introduction to the Public Sector Committee of the International Federation of Accountants

11 No. 1 Financial Reporting by Government Business Enterprises (Withdrawn) No. 2 Applicability of International Standards on Auditing to the Audits of Financial Statements of Government Business Enterprises Occasional Papers No. 1 - Implementation Accrual Accounting in Government: The New Zealand Experience No. 2 - Auditing Whole of Government Financial Statements: The New Zealand Experience 19 October October 1994 No. 3 - Perspectives on Accrual Accounting No. 4 - The Delegation of Public Services in France An Original Method of Public Administration: Delegated Public Service No. - RESOURCE ACCOUNTING: Framework of Accounting Standard Setting in the UK Central Government Sector No. 6 - The Modernization of Government Accounting in France: The Current Situation, The Issues, The Outlook 3 September June January 2003 Studies Study 1 - Financial Reporting by National Governments March 1991 Study 2 - Elements of the Financial Statements of National Governments July 1993 Study 3 - Auditing for Compliance with Authorities - A Public Sector Perspective 13 October 1994 Study 4 - Using the Work of Other Auditors A Public Sector Perspective October 1994 Study - Definition and Recognition of Assets August 199 Study 6 - Accounting for and Reporting Liabilities 37 August 199 Study 7 - Performance Reporting by Government Business Enterprises 43 January 1996 Study 8 - The Government Financial Reporting Entity 36 July 1996 Study 9 - Definition and Recognition of Revenues 3 December 1996 Study 10 - Definition and Recognition of Expenses/Expenditures 40 December 1996 Study 11 - Government Financial Reporting Accounting Issues and Practices 286 May 2000 Study 12: Perspectives on Cost Accounting for Governments 61 September 1, 2000 Study 13 - Governance in the Public Sector A Governing Body Perspective Study 14: Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities 93 August April 2002

12 Title Small and Medium Practices (SMPs) Guidance Volume 1 - Controlling Computers in Business: Backup, Archive and Restore The first in a series of guidance documents for SMPs and SMEs Volume 2 - Controlling Computers in Business: Physical Security The second in a series of guidance documents for SMPs and SMEs 37 April April 2003 Reports An Assessment of International Needs and Analysis of the Activities Offered within Seven Member Bodies November

13 Title _Other_ Statements of Policy of Council Recognition of Professional Accountancy Qualifications Statement of Policy of Council 9 June 199 Assuring the Quality of Professional Services 8 August 1999 Discussion Papers and Studies Anti-Money Laundering 23 January 2002 Financial Reporting On the Internet 10 August 2002