Chartered Accountants Australia and New Zealand’s Auditing, Assurance and Ethics Handbook 2017 incorporates all Australian Auditing and Assurance Standards, Guidance and Professional and Ethical Standards issued to 1 December 2016.
New to the 2017 edition are:
-revised Standards on audits of financial information other than general purpose financial reports:ASA 800 Special Considerations Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks ASA 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ASA 810 Engagements to Report on Summary Financial Statements, and
-the Accounting Professional and Ethical Standards Board (APESB)’s new Guidance Notes APES GN 21 Valuation Services for Financial Reporting and APES GN 41 Management Representations
The companion volume to this handbook, Chartered Accountants Australia and New Zealand’s Australia Financial Reporting Handbook 2017, brings together all of the Australian Accounting Standards and Interpretations issued to 1 December 2016.
For material issued after 1 December 2016, please refer to the Australian Auditing and Assurance Standards Board (AUASB) website at www.auasb.gov.au and the APESB website at www.apesb.org.au, which are regularly updated throughout the year.