 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
 Audit Implications of EDI
Study Group Foreword Chapter 1 — Introduction to Study Introduction to EDI Growth of EDI Business and General Audit Impact Standards and Audit Challenges Audit Issues Addressed in This Study Other Publications Chapter 2 — What is EDI? The EDI Process Introduction EDI-Based Transactions EDI Transmission Phases Types of EDI Communications Interface Options Point-to-Point Connection Value-Added Network (VAN) Proprietary Networks Public Networks Use of Standards Typical EDI System Configuration of a Typical Purchasing System Building a Transaction Set Building the Envelopes Communications Chapter 3 — EDI Benefits and Exposures What are the Benefits? Quick Response and Access to Information Cost Efficiency Reduced Paperwork Accuracy and Reduced Errors and Error-Correction Costs Better Communications and Customer Service Remaining Competitive What are the Exposures? Total Systems Dependence Loss of Confidentiality Unauthorized Transactions and Fraud Concentration of Control Reliance on Third Parties Data Processing, Application, and Communications Errors Potential Legal Liability Potential Loss of Management and Audit Trails Reliance on Trading Partner's System Electronic Evidence and Other Legal Issues Chapter 4 — Audit Planning Issues General Audit Benefits Planning Issues Differences Between EDI and Traditional Computerized Environments Knowledge of the Business Issues Audit Risk Impact on Inherent and Control Risk Impact on detection risk The Use of VANs and Other Third-Party Service Providers Use of Public Networks Auditor Involvement in New Systems Development Preliminary Review Audit Approach Substantive Approach Versus Tests of Controls Relating Controls to Financial Statement Assertions Chapter 5 — EDI Controls and Audit Implications Introduction EDI-Specific Issues Electronic Signatures and Communications Lack of Legal Precedent U.S. Perspective Canadian perspective Nonrepudiation and Authentication Controls Sender, recipient, and message authentication and encryption Acknowledgments Audit trails Message Authentication and Encryption General Message authentication Encryption Hardware Encryption Information Technology (General) Controls Security Program Changes Retention, Backup, and Contingency Plans VANs Application Controls and Relationship to Financial Statement Assertions Completeness Existence / Occurrence Valuation Measurement / Ownership (Rights and Obligations) Presentation Chapter 6 — Examples of Computer-Assisted Audit Techniques Introduction Computer-Assisted Audit Techniques Integrated Test Facility Introduction Audit Advantages Audit Disadvantages Data Extraction and Analysis (Audit) Software Introduction Audit Advantages Audit Disadvantages Embedded Audit Modules Introduction Audit Advantages Audit Disadvantages Concurrent Audit Tool Introduction Audit Advantages Audit Disadvantages Confirmations Conclusions Appendix A — Brief History of EDI 1 Appendix B — Brief Comparison of EDI Standards Growth of Two Standards Why Standards? Standards Comparison X12 Edifact Specific Example Payments Appendix C — Control Considerations and a General Audit Program for EDI Understanding the Business Sample Audit Procedures — Obtain a General Overview of the EDI Function Accuracy and Completeness Objectives Receipt of Inbound Transactions Control Considerations Sample Audit Procedures — Inbound Transactions Processing of Inbound Transactions Control Considerations Sample Audit Procedures — Processing of Inbound Transactions Sending of Outbound Transactions Control Considerations Sample Audit Procedures —Outbound Transactions Processing of Outbound Transactions Control Considerations Sample Audit Procedures — Processing of Outbound Transactions Authorization Objectives Inbound Transactions Control Considerations Sample Audit Procedures — Inbound Transactions Outbound Transactions Control Considerations Control Considerations — Authentication Sample Audit Procedures — Outbound Transactions Audit Trail and Data Retention Objectives Control Considerations for Reporting, Logging, and Audit Trails Sample Audit Procedures Logical and Physical Access Security Objectives Control Considerations Sample Audit Procedures Physical and Logical Security for Software Objective Control Considerations Sample Audit Procedures Objective — Backup and Contingency Planning Control Considerations Sample Audit Procedures Objective — Communications Security Objectives Control Considerations Security Controls Encryption Verification Operational Third-party Networks and Mailbox Storage Objectives Objectives Control Considerations Logical and Operational Security — Third-Party Responsibilities Network User Responsibilities Third-party Agreements Glossary of EDI and Other Selected Terms Selected Bibliography Audit Implications of Electronic Document Management
Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
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