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Interpretation and application of international standards on auditing

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Interpretation and application of international standards on auditing

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

Interpretation and application of international standards on auditingonal Standards on AuditingWILEYInterpretation and Application of International Standards on Auditing zSteven Collings Leavitt Walmsley Associates Ltd©

WILEYA lohn Wiley and Sons, Ltd., PublicationThis edition first published 2011© 2011 Steven John CollingsRegistered officeJohn Wiley & Sons Ltd. The A Interpretation and application of international standards on auditing

trium. Southern Gate, Chichester. West Sussex. 1*019 8SQ.United KingdomFor details of our global editorial offices, for customer services and for info

Interpretation and application of international standards on auditing

rmation about how to apply for permission to reuse the copyright material in this book please see our website at www.wilcy.com.The right of the author

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ns used by companies to distinguish their products are often claimed as trademarks. All brand names and product names used in this book arc trade name

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

Interpretation and application of international standards on auditingd in this book.This book lias been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should

not act upon the information contained in this book without obtaining specific professional advice. Accordingly, to the extent permitted by law. Steve Interpretation and application of international standards on auditing

Collings. I.cavitt Walmsley Associates Ltd (and its directors, employees and agents) and the publislier accept no liability, and disclaim all respons

Interpretation and application of international standards on auditing

ibility, for the consequences of you or anyone else acting, or refraining from acting, in reliance on the information contained in this document or fo

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

Interpretation and application of international standards on auditingr and author have used their best efforts in preparing this hook, they make no representations or warranties with respect to the accuracy or completen

ess of the contents of this book and specifically disclaim any implied warranties of merchantability or Illness for a particular purpose. No warranty Interpretation and application of international standards on auditing

may be created or extended by sales representatives or written sales materials. Ihc advice and strategies contained herein may not be suitable for you

Interpretation and application of international standards on auditing

r situation. You should consult with a professional where appropriate.Extracts from Final IF.\C Publications or Exposure Drafts of Proposed IFA.C Publ

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

Interpretation and application of international standards on auditingApril 20101 of the International Auditing and Assurance Board, published by the International Federation of Accountants (IFAC) in April 2010 are used

with permission of I FAC.Library of Congress Calaloging-in-Pubhcalion Data('oilings, StevenInterpretation and application of international standards o Interpretation and application of international standards on auditing

n auditing I Steven Collings.p. cm.ISBN 978-0-470-66112-3 (paperback)1. .Auditing - Standards. 2. Financial Statements - Standards. I. Title.HF5626.C6

Interpretation and application of international standards on auditing

53 2011657.450218-dc22A catalogue record for this book is available from the British Library.ISBN 978-0-470-66112-3 (paperback); ISBN 978-0-470-97970-

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

I :d .o- ; ■ .comInterpretation and Application of International Standards on AuditingSteven CollingsWILEYInterpretation and Application of Internatio

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