انجمن علمی حسابداری موسسه آموزش عالی خیام مشهد
معرفی کتاب
راهنمای بکارگیری استانداردهای بین المللی حسابرسی در حسابرسی واحدهای تجاری کوچک و متوسط
این راهنمای عملی توسط کارگروه عملیات کوچک و متوسط فدراسیون بین المللی حسابداران تهیه و ارائه شده است . این کتاب، برگردان به فارسی سومین نسخه از راهنمای بکارگیری استانداردهای بین المللی حسابرسی در حسابرسی واحدهای تجاری کوچک و متوسط میباشد که در سال 2011 ارائه شده است. نسخه دوم این راهنما در سال 2007 با مسئولیت کارگروه عملیات کوچک و متوسط فدراسیون بین المللی حسابداران و توسط انجمن حسابداران خبره کانادا تدوین و ارائه گردیده است . کارگروه از آن زمان تا سال 2011 ، برخی از موضوعات فنی و تخصصی را بهبود بخشیده و اصلاحاتی را در نسخه دوم بوجود آورده است.
این راهنما به این دلیل تدوین شده است که همراه با استانداردهای بین المللی حسابرسی مطالعه شود نه به عنوان جایگزین آنها.
برخی از مهمترین فواید این کتاب به این شرح میباشد:
راهنمای بکارگیری استانداردهای بین المللی حسابرسی در حسابرسی واحدهای تجاری کوچک و متوسط در دو جلد : کتاب اول- مفاهیم اصلی و کتاب دوم- راهنمای عملی است.
کتاب اول، به بررسی کلی حسابرسی پرداخته و مفاهیم اصلی حسابرسی مانند اهمیت ، ادعاها ، کنترلهای داخلی ، روشهای ارزیابی خطر و استفاده از روشهای حسابرسی اضافی در واکنش به خطرهای شناسایی شده را ارائه میکند. این کتاب همچنین شامل چکیدهای از الزامات استانداردهای بین المللی حسابرسی مرتبط با موضوعات مطرح شده مانند برآوردهای حسابداری، اشخاص وابسته ، رویدادهای پس از تاریخ ترازنامه، تداوم فعالیت ، الزامات مستند سازی و ارائه اظهار نظر در مورد صورتهای مالی است.
کتاب اول دارای 17 فصل است که هر فصل دارای عنوان فصل، نمودار فرآیند حسابرسی ، محتوای فصل و استانداردهای بین المللی حسابرسی مرتبط با آن و بررسی کلی و مواد هر فصل ، نکات قابل توجه و مطالعه افتهها میباشد و در پایان کتاب نیز واژه نامه انگلیسی به فارسی و فارسی به انگلیسی قرار گرفته است.
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