The Institute of Chartered Accountants Australia?s Auditing, Assurance & Ethics Handbook 2014 incorporates all of the Australian Auditing and Assurance Standards, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2013. New to the 2014 edition are: * The revised Australian Auditing Standard ASA 610 Using the Work of Internal Auditors * The revised Standard on Review Engagements ASRE 2400 Review of a Financial Report Performed by an Assurance Practitioner who is not the Auditor of the Entity * Guidance Statement GS 021 Engagements under the National Greenhouse and Energy Reporting Scheme, and * New and revised APESB Standards including the revised APES 110 Code of Ethics for Professional Accountants and APES 230 Financial Planning Services Where necessary, Standards have also been updated for minor amendments included in the AUASB?s amending Standards. For material issued after 1 December 2013, please refer to www.auasb.gov.au and www.apesb.org.au, which are regularly updated throughout the year. The companion volume to this handbook, the Institute of Chartered Accountants Australia?s
Financial Reporting Handbook 2014, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2013. About the Author Stephanie Kemp, MA (Dunelm), FCA is a consultant with Westworth Kemp Consultants specialising in financial reporting and auditing standards. For a number of years, she was part of the Leadership and Quality Team at the Institute of Chartered Accountants Australia. Stephanie is the author of numerous articles in the Institute?s journal Charter, and has provided regular technical updates to accounting professionals via the Institute?s electronic newsletter Accounting and Audit News Today (ANT). Before joining the team at the Institute, Stephanie worked as an auditor, and then in the internal quality control and technical sections of medium and large accounting firms in the United Kingdom and Australia.