Page 40 - DCOM509_ADVANCED_AUDITING

Unit 2: Auditing Standards and IFRS

Answers: Self Assessment Notes

1. False 2. True
3. True 4. True
5. True 6. Council

7. Auditing Standards 8. Fairness, integrity & ethical conduct
9. Chartered Accountants 10. Engagement
11. IFRS 12. Decisions
13. Capital market 14. Globalization
15. 2001

2.8 Further Readings

Books Canadian Institute of Chartered Accountants AcSB Confirms Changeover Date to
IFRSs. 13 February 2008. Retrieved 8 August 2009.
Chen. Ted, IFRS Accounting Measures to take effect for all Listed Companies in Taiwan
in 2013, The China Post, January 1, 2013
Tysiac. Ken New Mechanisms eyed by FASB, IASB in long march Toward Global
Comparability, January 10, 2013, journalofaccountancy.com
Epstein, Barry J., Ralph Nach, and Steven M. Bragg. Hoboken, NJ: Wiley GAAP
2007: Interpretation and Application of Generally Accepted Accounting Principles., Wiley
(2006)
Hoboken, NJ: Wiley Bragg, Steven M. GAAP Implementation Guide. (2004).

Online links h t t p : / / e b o o k s . n a r o t a m a . a c . i d / f i l e s /
I n t e r n a t i o n a l % 2 0 A c c o u n t i n g % 2 0 ( 7 t h % 2 0 E d i t i o n ) /
Chapter%208%20%20%20Global%20Accounting%20And%20Auditing%20Standards.pdf
http://usgaap.tripod.com/id6.html
h t t p : / / w w w . i c i s a . c a g . g o v . i n / B a c k g r o u n d % 2 0 M a t e r i a l /
Auditing%20Standards%20in%20India.pdf
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/
IFRS-GAAP-comparisons/Documents/IFRS-compared-to-US-GAAP-2012.pdf

http://www.thecaq.org/publications/GuidetoIFRS.pdf

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