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International Standards on Auditing (UK)

Access eBooks and other resources on auditing standards in the UK, with overviews, refresher guides and textbooks covering each ISA.

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ISA 200

Exclusive Smaller entity audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
Smaller entity audits are not given a great deal of coverage by auditing standard setters or regulators but practitioners know that they can be difficult to perform efficiently. This chapter looks at the building blocks of the right approach to smaller entity audits and highlights ten top tips for cost-effective smaller and less complex audits. Covers ISA 200 and 402.
Exclusive The core of the audit
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Chapter with sections on risk assessments, audit evidence, responding to risk, audit tools, related parties, initial engagements, and comparative information. It covers ISA 200 and ISA 315.
Exclusive Overall objectives of audits and the framework for assurance engagements
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
An overview of the overall objectives of audits and the framework for assurance engagements . Covers ISA 200 and ISAE 3000.

ISA 230

Exclusive Other things good auditors need to know about ISAs
This chapter covers the critical elements of a number of ISAs that practitioners sometimes struggle with, and which have a direct effect on audit efficiency or attract comment by regulators. The ISAs covered are: ISA 230, ISA 501, ISA 510, ISA 530, ISA 540 and ISA 560.
Exclusive Housekeeping: Planning, materiality and documentation
Chapter covering planning documentation and activities, performance materiality, benchmarks, revisions to materiality, permanent file information, adequate documentation, types of documentation, assembling audit files, and smaller firms. It covers ISA 300, ISA 320, and ISA 230.

ISA 240

Exclusive What are the responsibilities of auditors in relation to fraud?
  • 2014
  • Steve Collings
  • Wiley
In this section the authors look at the responsibilities outlined in ISA 240, focusing on the steps that should be taken by auditors and the areas that should be covered in the discussion at the audit team planning meeting.
Exclusive Really efficient audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
The challenge of judging how much evidence is enough and determining the right balance of evidence from different types of test can be hard. This chapter looks at the requirement to respond to the risks identified during the assessment. Covers ISA 240, 330, 505, 540 and 550.
Exclusive Fraud
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
Fraud in the financial statements involves the misappropriation of assets or the manipulation of the reported transactions, balances or disclosures. This chapter looks at the auditing requirements relating to fraud, illustrated with examples. Covers ISA 240.
Exclusive Planning
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
A section on audit planning in this textbook for students taking professional accountancy qualifications. Relevant ISAs include ISA 300 and ISA 240.
Exclusive Fraud
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Audits of financial statements conducted in accordance with ISAs are not fraud investigations, but increasing regulation and expectations of auditors mean that auditors now probably spend more time on fraud, laws and regulations than they used to. This section looks at the responsibilities of the auditor. Covers ISAs 240 and 315.

ISA 300

Exclusive How does the auditor plan for an audit of financial statements?
  • 2014
  • Steve Collings
  • Wiley
  • Frequently Asked Questions In International Standards On Auditing
Advice on planning before the start of an audit engagement, with reference to ISA 300 'Planning an Audit of Financial Statements'. Topics covered include: audit strategy; the audit plan; direction, supervision and review; documentation and discussing matters with management.
Exclusive Housekeeping: Planning, materiality and documentation
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Chapter covering planning documentation and activities, performance materiality, benchmarks, revisions to materiality, permanent file information, adequate documentation, types of documentation, assembling audit files, and smaller firms. It covers ISA 300, ISA 320, and ISA 230.
Exclusive Planning
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
A section on audit planning in this textbook for students taking professional accountancy qualifications. Relevant ISAs include ISA 300 and ISA 240.

ISA 315

Exclusive Understanding the entity and assessing risk
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
Assessing risk by understanding the entity is the key to performing an efficient audit. This chapter looks at documentation, internal controls and risk assessment procures. Covers ISA 315.
Exclusive The core of the audit
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Chapter with sections on risk assessments, audit evidence, responding to risk, audit tools, related parties, initial engagements, and comparative information. It covers ISA 200 and ISA 315.

ISA 320

Exclusive Housekeeping: Planning, materiality and documentation
Chapter covering planning documentation and activities, performance materiality, benchmarks, revisions to materiality, permanent file information, adequate documentation, types of documentation, assembling audit files, and smaller firms. It covers ISA 300, ISA 320, and ISA 230.

ISA 330

Exclusive Really efficient audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
The challenge of judging how much evidence is enough and determining the right balance of evidence from different types of test can be hard. This chapter looks at the requirement to respond to the risks identified during the assessment. Covers ISA 240, 330, 505, 540 and 550.

ISA 450

Exclusive Communications with those charged with governance
  • 2017
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
Communications with those charged with governance include matters of governance interest such as the auditors' responsibilities, the scope of the audit, threats to independence, significant findings from the audit and the financial report process. Covers ISAs 210, 260, 265, 450 and 580.
Exclusive Audit reporting
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Chapter covering audit finalisation, modified and unmodified audit opinions, emphasis of matter and other matter paragraphs, going concern, and communications with management and those charged with governance. It covers ISA 520, ISA 450, ISA 560, and ISA 580.

ISA 505

Exclusive Really efficient audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
The challenge of judging how much evidence is enough and determining the right balance of evidence from different types of test can be hard. This chapter looks at the requirement to respond to the risks identified during the assessment. Covers ISA 240, 330, 505, 540 and 550.

ISA 510

Exclusive Other things good auditors need to know about ISAs
  • 2017
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
This chapter covers the critical elements of a number of ISAs that practitioners sometimes struggle with, and which have a direct effect on audit efficiency or attract comment by regulators. The ISAs covered are: ISA 230, ISA 501, ISA 510, ISA 530, ISA 540 and ISA 560.
Exclusive ISA 510 on initial engagements
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
ISA 510 applies to situations in which the prior period financial statements were unaudited or audited by other auditors. This section looks at the specific requirements of ISA 510 relating to the audit of opening balances, presenting feedback from practitioners on the problem areas and practical solutions.

ISA 520

Exclusive What are analytical procedures?
  • 2014
  • Wiley
  • Frequently Asked Questions In International Standards On Auditing
Analytical procedures consist of comparing items, for example, current year financial statements with the prior year and analysing predictable relationships. This section looks at the use of analytical procedures required by ISA 520 in three stages of the audit: the planning stage, during the audit and at the completion stage of the audit.
Exclusive Audit reporting
  • 2013
  • Wiley
  • Audit And Assurance Essentials
Chapter covering audit finalisation, modified and unmodified audit opinions, emphasis of matter and other matter paragraphs, going concern, and communications with management and those charged with governance. It covers ISA 520, ISA 450, ISA 560, and ISA 580.

ISA 530

Exclusive Other things good auditors need to know about ISAs
This chapter covers the critical elements of a number of ISAs that practitioners sometimes struggle with, and which have a direct effect on audit efficiency or attract comment by regulators. The ISAs covered are: ISA 230, ISA 501, ISA 510, ISA 530, ISA 540 and ISA 560.

ISA 540

Exclusive Other things good auditors need to know about ISAs
  • 2017
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
This chapter covers the critical elements of a number of ISAs that practitioners sometimes struggle with, and which have a direct effect on audit efficiency or attract comment by regulators. The ISAs covered are: ISA 230, ISA 501, ISA 510, ISA 530, ISA 540 and ISA 560.
Exclusive Really efficient audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
The challenge of judging how much evidence is enough and determining the right balance of evidence from different types of test can be hard. This chapter looks at the requirement to respond to the risks identified during the assessment. Covers ISA 240, 330, 505, 540 and 550.

ISA 550

Exclusive Really efficient audits
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
The challenge of judging how much evidence is enough and determining the right balance of evidence from different types of test can be hard. This chapter looks at the requirement to respond to the risks identified during the assessment. Covers ISA 240, 330, 505, 540 and 550.
Exclusive Related parties
  • 2014
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
A chapter on the audit of related parties and transactions. Covers ISA 550.

ISA 580

Exclusive Communications with those charged with governance
  • 2017
  • Katharine Bagshaw, John Selwood
  • Wiley
  • Core Auditing Standards For Practitioners
Communications with those charged with governance include matters of governance interest such as the auditors' responsibilities, the scope of the audit, threats to independence, significant findings from the audit and the financial report process. Covers ISAs 210, 260, 265, 450 and 580.
Exclusive Audit reporting
  • 2013
  • Katharine Bagshaw
  • Wiley
  • Audit And Assurance Essentials
Chapter covering audit finalisation, modified and unmodified audit opinions, emphasis of matter and other matter paragraphs, going concern, and communications with management and those charged with governance. It covers ISA 520, ISA 450, ISA 560, and ISA 580.

ISA 700

Exclusive What is the auditor’s report and how is it structured?
  • 2014
  • Steve Collings
  • Wiley
  • Frequently Asked Questions In International Standards On Auditing
Section on what an auditor's report covers, how it is structured and the relevant international standards - ISA 700, ISA 705, ISA 706, ISA 710, ISA 720.