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Related-Party Audit Considerations: A Case Study Approach - Practice Aid

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Because of the complexities surrounding the changes in auditing standards as a result of the Clarity Project, many practitioners are unaware of the audit requirements relevant to related-party relationships and transactions. This practice aid is intended to provide auditors of related-party transactions with guidance and best practices to promote quality and consistency when performing an effective audit of entities having related parties and related-party transactions.  By providing the most useful and comprehensive look at auditing related-party transactions, Related-Party Audit Considerations: A Case Study Approach provides narrative guidance that clearly lays out audit considerations and required audit procedures the auditor should perform to respond to risks that arise from related parties and their impact on a company’s financial statements.

Along with providing comprehensive guidance on audit procedures that are required during the planning, execution, and completion phases of the audit, audit considerations and required procedures are presented through various case studies to provide the user with real-life scenarios on how and when to apply these required procedures.  Each case study includes scenarios with distinct qualities and characteristics that address audit considerations for suppliers, smaller companies and variable interest entities in the realm of related party transactions.

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eBook , 2012
Product# APARPS12E
Availability: eBook Download
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