Auditing and Assurance Guidance Statement AGS 1048
(March 2004)
The Special Considerations in the Audit of Small Entities
澳大利亚论文代写Prepared by the Auditing & Assurance Standards Board of the Australian
Accounting Research Foundation
Issued by the Australian Accounting Research Foundation on behalf of CPA Australia and The Institute of Chartered Accountants in Australia
The Australian Accounting Research Foundation was established by CPA Australia and The Institute of Chartered Accountants in Australia, and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Australian Auditing and Assurance Standards and Statements.
Auditing and Assurance Guidance Statements are issued by the Auditing & Assurance Standards Board where the Board wishes to provide guidance on procedural matters, guidance on entity or industry specific issues, or believes an underlying principle in an Auditing and Assurance Standard requires clarification, explanation or elaboration.
Auditing and Assurance Guidance Statements do not establish new Auditing and Assurance Standards, do not amend existing Auditing and Assurance Standards, and are not mandatory.
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© 2004 Australian Accounting Research Foundation (AARF). The text, graphics and layout of this Statement are protected by Australian copyright law and the comparable law of other countries. No part of this Statement may be reproduced stored or transmitted in any form or by any means without the prior written permission of the AARF except as permitted by law.
ISSN 1324-4191
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AUDITING AND ASSURANCE GUIDANCE STATEMENT
AGS 1048 “THE SPECIAL CONSIDERATIONS IN THE AUDIT OF SMALL ENTITIES”
CONTENTS
Paragraphs
Main Features
Introduction................................................................................ .01-.04
The Characteristics of Small Entities......................................... .05-.08
Concentration of Ownership and Management......................... .09-.10
Few Sources of Income.............................................................. .11
Unsophisticated Record-Keeping.............................................. .12-.14
Limited Internal Controls.......................................................... .15-.18
Commentary on the Application of Auditing and Assurance Standards................................................................................. .19
AUS 204: Terms of Audit Engagements..................................... .20-.23
AUS 206: Quality Control for Audit Work................................. .24-.28
AUS 208: Documentation.......................................................... .29-.33
AUS 210: The Auditor’s Responsibility to Consider Fraud and Error in an Audit of a Financial Report................................. .34-.38
AUS 218: Consideration of Laws and Regulations in an Audit of a Financial Report.............................................................. .39-.40
AUS 710: Communicating with Management on Matters Arising from an Audit.............................................................. .41
AUS 302: Planning......
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