History of Accounting Standards

Share Embed Donate


Short Description

Download History of Accounting Standards...

Description

    

    

 !!" "       #     $% "&  '

c

v    &    &            ()         (      & 

  (* &+ ),)    & &,)  &-     +       ,        &  & , .//(*  0          1//( v 2       3    0  0  4       &        

 ,                ( v *       &        5   (6        ("      ) 0   & &      &  ( v            0     0    )( ¢

0     0    0 0     0     0   0&       ( å                     å ÿ

20  &         v v v v v v v v v v v v v v v v v

                       -                                        

    0            0    0$7  '  8             %0         &              % )     0   0    0$ '

ü

2   3          $ ')  &   9:1.;///(* 0   ;//9(

     00  0  )  )      %0   $ % ' 0 00   ) %  0 ) )  0   (*   &       0    (     &  & 0 )  %    0) 4   00 &    00 & 0  (

A

       9:)) ( 0( ,     & ?0   0    v 9::B #*      (  0 v 9::) 0  C     (8"0    0&     )  0  

  0 , D1=//// v 9::@0#-&   2   ) 0( v C   0           ) DB/  0 &2 ,

D

v ;///! 0       C    ,   ;//B( v *  0 +   0               0 ;//9( v ! #     0 v ;//9 !?!      & (    E     &   +    &0 )   0!  v ;//;  ?         !  (2  F=&  )         (  78 4 & ( ! 0 

& +G> v ;//. *     H=&    ?& ,? ( v  #* &  0? ?( v     0,    0 &   *  &  v ;//=*  %0   0(  %   )  #!> ( v è                                       

´

2    

  783 v

v

v

v

*     $ '       (   50 0 0  9:@B(,,            $ '  9::/( *  &)     +              $ '&     0             0)       0 (      0&     ?  %0 

 ?$ % '(         0   & )           (* ?         ? $

'(2 

&  0& %     (     00 0  ,    00     0     )(* )       >0    0 00        ( X

2    

  7 3 *)    ),   )     &                 9+*       $  ' ;+        &    $' .+     !>     $ !' =+         $ ' B+*0  & +G>       & 0    G $G'                 0 (

c

2    

  !73 E    0&;//;         $ '        $  ' ), 0 4    0 &  0    &    +& 0 I  +0     &        7    %   0  (* +       ),  0E (* 0  +0E            &)       %0   $ % )            $ '  &0 & '  7 (!>0   00+            >      0   >   0 ( *  0    0E   E  +  0E    0E   0 E0   0     ( !>0  E 0E        0   0     0E  +&0 (*  +       ,7   %   0   0 &  E     )  0 4   ( *            )    &        &                )(*0 0  00    0 & 0           0          0   % &  0   ! 0 7  &  ;//B(*   )   & 0 00  % 00    0    )  4   % & 0    &  5)  0   0    0  E        0 0    (*0 0      00 >0 0    E    0 4             0   0  (

cc

  ), 2     ), 0                        (" &     0  0  00       @4        E    0  00     0           &(  , E    @(994                       0 &      >0   ),(* 0 ), 0 ;//9( & 0&   9:@:(    ),   E %  ),(



2  % J *      %0    $ % '& ) & ()  %  ) & 0                    $ '   &  0 ("& %   &  0         0  00&      0  00&0            (G  )&  cÿ    )  0 )&&       %0   $0 ' %  

 % v       %0             %0    v  % 9 + 0        %0 

  v  % ; +&  v  % .   &    v  % =       v  % B  +         G0   v  % < !>0   !   "  v  % 1         v  % @ G0     ),0            v ), 0        

  cü

2          $ '3 v  9         v  ;     .       G   9:1 ;//;(* G ?    5  &     )             0       0 ( ¢A

    *  v *    0 &       &0 &  0   0    L L)       )   ( 7       0  0   L   0   0 0L$'   00    ( v *  0L L)   9:@=  C     (*   &              0   ( L- ,              &   0 &0 0

   0 )  )  ,    )  &(L9 v  9::?      &         0        &)            & &       $ '      ?E     (; v 7 % & ?   )  0 0 ¢o    

 $ ' v       (G &        0 0I      0   ( v           $  ' v   0  $ ')  >    &  >        0G0       %    v G0     0  )  &  0 v    %   )  &  0 v !>0 v         (9.9    &     ! 0  %    v G0  ([email protected]*!4 "         , v    $ '   

¢D

   $ ' ƥ

ƥ ƥ ƥ ƥ

     5   0>0        5      0 &  0 0&     0 0  &  >     0     0  00&     & >00 &     *    $*'                $ G' !>0 ƥ G:1+; )% %     ƥ  *    (/9+9!                9=/ %  *   

¢´

*  $ '    v   0     5   0>0      5&     &       0 &  0 0 0   &     0 0  & >      0     0 v  !  *,  $!* '    0    v     00&   v !>0 v !*  (:@+9/        !  *  % ,"        v     9=    %0 & -  - &  0    - &    0

¢X

  $ ' v        0                    I000    0     0    0                 v     0   v  0     N  v 7                   v   0  )   5 0  v !>0 v   0 %0 0      9;B    *        !>  - &    v     0  %0 %  G0      0  G0  (./ ÿ

 $ !' v 2    0   0      &  + 0            v        0$G' v     0   v  0 v    0          v *      v    >&, &,   v !>0 v  0                 %0    - G     v   0(B%     "     

   ! 0  ÿc

G$7 ' ƥ ƥ

 ;//;  0 &  0   &E    ) 00        0    0(*?     ((%  0 &     00  0   ((    0    0 &      ((          0 0    0000     ((!   0  & 0 &       00        0  &     &       ((!&     4      0      00    0  

ÿ¢

G$78' ƥ

ƥ ƥ ƥ ƥ

*  G    &       %0  ?)      00  , 0 &             ) 0     & 0   0         0   &  5 0  4   &    4                      0          0  &0     &  0         0   &0     &  0  4      ),( *  G         B";//     &?           0  ( ÿÿ

$78' ƥ

ƥ

ƥ

ƥ

ƥ

*   #     0 $LL'  0        0 &        78( 0  &( * 0  &0      0    0   $    '  &)    ? 0  & +             "          &               !    2I*                 ( *) 0# 0 0    0  $     '  &  #      )  ) &0     &  0( *    0 &  I )    & ) &       &&   &  #      (*     ?0 &  ? ) &      &0     ( )0)   ) &   &    &(*) 0)       ( *), )        #  0  $'(     90    >    0 ?   ( ";//. G)    +  0  &  &   ( & >  )G? )) 0   0  ? 0  &     ) )   )  + > (

ÿA

        $ '(2      0 &  0 &      >  0       5  (G  5 9:@=&         0                 $ '&       00  > 0 0  5  (

ÿo

       

     )     0    0  &9+=(* 0    & 0  0 &     &      (G     0    )& ( !>0   )  0 ) 0        ( ÿD

& +G>  ;//; ƥ

* #G )0    E 0       (*       0        ) 0 &   0 )&,   & ,    (* -9/1+;/=&   & 0    G $G' 0  &           0     0 &         &       ,    0     0  0 & 0       (*      &4   0      && ),  0    0 )        & 0 &               0           ( ÿ´

2 0  3  0        0  , )  &)    0(* 0  0    &>!7#78   4 !G  G     0 ?     ƥ

ƥ

ƥ

),)                0       0 )  0      0 (      )    0      0 0&     0     ,  0 ( *   0   00    0  +      0      (*     0  0   (*    0  0     &) >     (   00   0   (  0 0   ),  0   0      (*    ),       ) & 0    &     )     0    &      ÿX

*  0   ƥ ƥ ƥ ƥ ƥ ƥ ƥ ƥ ƥ ƥ ƥ

*& %0$9::;'78  & %0$9::B'78 0%0$9::@'78 *  %0$;//.'78 * % )$;//.'78 *0 -)2 0$;//;'

& + G> ;//;7  ** 0 %    0  +!>    $;//.' *! 0    J     0 -) 0  $;//.' ü

*,0  0    78 v  &   0  &  0 ( v  , &  v 0 !>     ( v & >    0    +>    ( v   0          ( v     && 0 ( v !0  &E        0 ( v * 0  00      ( v !   ( v  0  & >       )  v 0     0  & ? 0>0 ? v 0 0(

üc

%GG-GG    $9' 9: 0  ) 4  00    (9B   0  )   (.;.: *              ,0      )>   (     9B     0              +  ( $ R9            &           &   &  9.           & 0   J        &   4    J&  & 0   0       0   (*       0 &,         ( ƥ $ '!>           &        J        &   4    J&  &    0       0   (*        0 &,         ( ƥ $'G  0       >         )     ) &   54  & ,           0( !$ R[email protected]  R;1' 2 > 0  4   00    & &       00    ([email protected]   0  )  (;1      &   &00  &)          00   0   0 (2  & &      & &      &E >       &   0    & & 0     & &   (



ƥ

ƥ ƥ

 $ R;/  R;@' 2 > 0  ) 4  00    (;/   0  )  (;@ ƥ $'          0                &      00  0  0         )       J   0   +     (9B      ( ƥ $&'2               &0  4  )  ƥ $'00   0       ƥ $&'    00     >0   J   ( $ R;=' *  >  0               &E ( $ R;B  R9=' 2 > 0  ) 4  00    (;B   0  )  (9= ƥ $'   (9=          J ,       ) 0 0 ) &&       0   (      0  0             (  (;B>  00   0       )> 0 E         0> ( ƥ $&'   (9=         J 0   E         4 ( 4   >   (;B( XX

v $ R;( v $&'   (=9         &  0    5       0   5 $       ')      & $      ' )        ()          &   0    5   (9/    (

c

     + E    v    -        ( v                     

 ( v   0  ( v         0   0 ( v 0  ( v     ( v    G  ( v     %0  ),( v !       4   ( c c

     +     v v v

v v

v v

v

Due process of Auditing Standard is as following: Deciding on a subject for research. The Auditing Standard Setting Committee decides on the topics to be considered by Standard Setting Development. Preliminary studies. After deciding on the subject, necessary research and studies are commenced by the Advisors of Standard Setting Department. In this phase, the standards of other countries like USA, UK, Australia and Canada, International Auditing Standards, research carried out in relation to the subject, accounting practice in Iran and the law and all issues relating to the subject are recognized, collected and studied. The result of this phase is presentation of study reports. Deciding on necessity of a standard development. The Standard Setting Committee decides on the necessity of development of a standard based on the result of preliminary studies. Preparation of primary draft. If the standard development is required by the Auditing Standard Setting Committee, the advisory group prepare a primary draft based on study reports, after field studies and some meetings with professionals and constituents. One of the main policies of Auditing Standard development is compliance with International Auditing Standards. Therefore, concerning the subject on which there is an International Auditing Standard, this International Auditing Standard is used as the main basis for the standard development. The outcome of this phase is the primary standard draft. Development of standard draft. In this phase, the Auditing Standard Setting Committee presents the final standard draft, after deep and broad reviews and necessary amendments. The outcome of this phase is the standard draft. Public comment. For public comment, any standard draft is made available to the public by different ways like publishing in professional journals, Internet (Organization Site), etc. Also, according to the subject nature, the standard draft is separately sent to some authorities. The opinions received in respect of the standard draft is concluded and presented to the Auditing Standard Setting Committee by the Standard Setting Department. The Committee amends, if necessary, the standard draft and after approval by the Technical Committee, the revised standard draft is presented to the Board of Executive of the Organization. Ultimate approval. The final statement will be published when the final text of the standard is approved by the Board of Executive and Board of Governor of the Organization. The board reviews the Auditing Standard and after possible amendments approves and sends them to the Board of Governor of the Organization for the ultimate approval. After approval by the Board of Governor, the final text of the Auditing standard is published and becomes operative.

c ¢

     +    

c ÿ

     + E    v 8 )    !     % ,  "    $.9B' v     !    "       $9/9/' v        !   7    G  5  $=/;' v  0  ), v G&E     0        $;//' v     % ,! $../'

c ü

v v v v v v v v v v v v v v v v v

** )    0    )*    S    0    ( S       ( S  ( S*      + ), ( S  0  ( ST"- ( S0 0( S       ( S  ),00( S       ( S     , ( "      %0  "        >3 70 %0             

c A

22 >9B 3 *             >9B    ( !      )    ) ) &&       ) &   (*    0 &            0     ) &  &          E     &  (*   0  )  &&00      &  (

c o

    00 Standard Title External Confirmations

Standard Number 5-50

Preface to International Auditing Standards

10

Objective and General Principles Governing an Audit of Financial Statements

20

Audit Engagements

21

Quality Control for Audit Work

22

Documentation

23

The Auditorƞs Responsibility to Consider Fraud in an Audit of Financial Statements

24

Consideration of Laws and Regulations in an Audit of Financial Statements

25

Planning

30

Knowledge of the Business

31

Audit Materiality

32

Risk Assessments and Internal Control

40

Audit Evidence

50

Initial Engagements - Opening Balances

51

Analytical Procedures

52

Audit Sampling and other Selective Testing Procedures

53

Audit of Accounting Estimates

54

Related Parties

55

Events after the Balance Sheet Date

56

Going Concern

57

Management Representations

58

Using the work of Another Auditor

60

Considering the work of Internal Auditing

61

Using the work of an Expert

62

The Independent Auditorƞs Report

70

Comparatives

71

Other Information Included in the Reports Containing Audited Financial Statements

72

The Auditorƞs Report on Special Purpose Audit

80

Engagements to Review Financial Statements

91

Engagements to Perform AgreedƛUpon Procedures Regarding Financial Information

92

Engagements to Compile Financial Information

93

The Audit of Small Entities

105

Communications with Management

107

Examination of Prospective Financial Information

340

c D

*00     ,& *  )  0           )  (          &)     +  )  )      ,&        0 4  (     0)   0 ) ) ,  ,0 (2     0    0      ,)        0 0 I  0       &   &  ,  0   (,      &  )     0      &0    L   L (   )      0  (

c ´

      ;/9BC   " > 8   " ,(6    

c X

View more...

Comments

Copyright ©2017 KUPDF Inc.
SUPPORT KUPDF