Chartered Accountants Auditing and Assurance Handbook 2013

The Institute of Chartered Accountants Australia s Auditing, Assurance and Ethics Handbook 2013 incorporates all of the Australian Auditing and Assurance Standards in Clarity format, Guidance Statements and Professional and Ethical Standards issued as at 1 December 2012. New to the 2013 edition are: * The Standard on Assurance Engagements ASAE 3410 Assurance Engagements on Greenhouse Gas Statements * Two new Standards on Assurance Engagements ASAE 3420 and ASAE 3450, which relate to assurance engagements in the context of fundraisings * The Standard on Related Services ASRS 4450 Comfort Letter Engagements * Guidance Statement GS 020 Special Considerations in Auditing Financial Instruments * APESB Guidance Note GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business Where necessary, Standards have also been updated for the minor amendments included in the AUASB s amending Standards. For material issued after 1 December 2012, please refer to auasb.gov.au and 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 2013, brings together all of the Australian Accounting Standards and Interpretations as issued at 1 December 2012.