Wiley practitioner's guide to GAAS : covering all SASs, SSAEs, SSARSs, and interpretations

Author(s)

Bibliographic Information

Wiley practitioner's guide to GAAS : covering all SASs, SSAEs, SSARSs, and interpretations

Dan M. Guy, D.R. Carmichael

J. Wiley, c1999-

  • 99
  • 2000
  • 2001
  • 2002
  • 2003
  • 2004
  • 2005
  • 2006
  • 2007
  • 2008
  • 2009
  • 2010
  • 2011
  • 2013 : pbk
  • 2014 : pbk
  • 2016 : pbk
  • 2018 : pbk

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Wiley practitioner's guide to GAAS : covering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations

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Note

Authors of 2003, 2005: Dan M. Guy, D.R. Carmichael, Linda A. Lach

Author of 2006-2009: Michael J. Ramos

Author of 2010-: Steven M. Bragg

Author of 2013-2014, 2016, 2018: Joanne M. Flood

Includes index

Subtitle varies. 2014: covering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations

Description and Table of Contents

Volume

2008 ISBN 9780470135310

Description

This is the clearest, easiest-to-use guide to understanding GAAS 2008 on the market - fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. "Wiley Practitioner's Guide to GAAS 2008" offers the accounting professional a clear, accessible distillation of the official language of those standards, 'Statements on Standards for Attestation Engagements' (SSAEs), and 'Statements on Standards for Accounting and Review Services' (SSARSs) - as well as advice on exactly when and how to remain fully compliant with each.The only GAAS reference organized according to practitioners' actual use of the 'Statements on Auditing Standards', "Wiley Practitioner's Guide to GAAS 2008" presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.The other key features include: a brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it; a convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard; behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section; concise listing and descriptions of each standard's specific mandates; easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories; and helpful techniques for remaining compliant with each standard. New in "GAAS 2008' are: SAS No. 113 Omnibus - 2006; SAS No. 114; the auditor's communication with those charged with governance; (section) 380; more guidance on the risk assessment standards; tips and examples for communicating internal control matters; updated guidance from the PCAOB; and more.

Table of Contents

Preface.Summary of Key Changes.The Auditor's responsibilities and Functions, Introduction to GAASS and the General Standards.Appointment or the Independent Auditor.Audit Risk and Materiality in conducting an Audit.Communications between Predecessor and Successor Auditors.consideration of Fraud in a Financial Statement Audit.Illegal Act by Clients.Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.the Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements.Service Organizations.Communication of Internal Control Related Matters Noted in an Audit.Evidential Matter.Performing Procedures.Auditing Fair Value Measurements and Disclosures.Analytical Procedures.The Confirmation Process.Inventories.Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.Management Representations.Related Parties.Using the Work of a Specialist.Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments.Audit Documentation.The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.Auditing Accounting Estimates.Audit Sampling.The Auditor's Communication with Those Charged with Governance.Consideration of Mitted Procedures After the Report Date.Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411)Consistency of Application of Generally Accepted Accounting Principles.Adequacy of Disclosure in Financial Statements.Association with Financial Statements.Reports on Audited Financial Statements.Dating of the Independent Auditor's report.Restricting the Use of an Auditor's Report.Reporting on Financial Statement Prepared for Use in Other Countries.Part of Audit Performed by Other Independent Auditors.Lack of Conformity with Generally Accepted Accounting Principles.Other Information in Documents Containing Audited Financial Statements.Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.Reporting on Condensed Financial Statements and Selected Financial Data.Required Supplementary Information.Subsequent Events.Subsequent Discovery of Facts Existing at the Date of the Auditor's Report.Special Reports.Reports on the Application of Accounting Principles.Letters for Underwriters and Certain Other Requesting Parties.Filings under Federal Securities Statutes.Interim Financial Information.Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.Public Warehouses: controls and Auditing Procedures for Goods Held.Attestation Engagements.Agreed-upon Procedures Engagements.Financial Forecasts and Projections.Reporting on Pro Forma Financial Information.Reporting on an Entity's Internal Control over Financial reporting.Compliance Attestation.Management's Discussion and Analysis (MD&A)Compilation and Review of Financial Statements.Compilations of Specified Elements, Accounts, or Items of a Financial Statement.Compilation of Pro Forma Financial Information.Reporting on Comparative Financial Statements.Compilation Reports on Financial Statements included in Certain Prescribed Forms.Communication s between Predecessor and Successor Accountants.Reporting on Personal Financial Statements Included in Written Personal Financial Plans.Appendix A. PCAOB Auditing Standards.Appendix B. Cross-References to SASs, SSAEs, and SSARSs.Appendix C. List of AICPA Audit and Accounting Guides and Auditing Statements of Position.Appendix D. Other Auditing Publications in the GAAs Hierarchy.Index.
Volume

2009 ISBN 9780470286128

Description

This book presents easy-to-use coverage of auditing standards, practices, and procedures. Written by a leading author of auditing literature, "Wiley Practitioner's Guide to GAAS 2009" offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards. The only reference that offers the most comprehensive coverage of the auditing standards, practices, and procedures in clear, easy-to-understand language, this practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Presenting statements one by one and explaining how the standards are related, this material is regularly updated on a companion Web site.Michael J. Ramos (Denver, CO), a former auditor with KPMG, now works as an author and consultant. He is the author of "How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control" (978-0-470-16930-8), from Wiley. He has created several successful products, including non authoritative practice aids, implementation guides, and authoritative "AICPA Audit and Accounting Guides".

Table of Contents

Preface. Summary of Key Changes. 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards. 310 Appointment of the Independent Auditor. 312 Audit Risk and Materiality in Conducting an Audit. 315 Communications between Predecessor and Successor Auditors. 316 Consideration of Fraud in a Financial Statement Audit. 317 Illegal Acts by Clients. 318 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. 324 Service Organizations. 325 Communication of Internal Control Related Matters Noted in an Audit. 326 Evidential Matter. 327 Performing Procedures. 328 Auditing Fair Value Measurements and Disclosures. 329 Analytical Procedures. 330 The Confirmation Process. 331 Inventories. 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. 333 Management Representations. 334 Related Parties. 336 Using the Work of a Specialist. 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 The Auditor's Communication with Those Charged with Governance. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411). 420 Consistency of Application of Generally Accepted Accounting Principles. 431 Adequacy of Disclosure in Financial Statements. 504 Association with Financial Statements. 508 Reports on Audited Financial Statements. 530 Dating of the Independent Auditor's Report. 532 Restricting the Use of an Auditor's Report. 534 Reporting on Financial Statements Prepared for Use in Other Countries. 543 Part of Audit Performed by Other Independent Auditors. 544 Lack of Conformity with Generally Accepted Accounting Principles. 550 Other Information in Documents Containing Audited Financial Statements. 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents. 552 Reporting on Condensed Financial Statements and Selected Financial Data. 558 Required Supplementary Information. 560 Subsequent Events. 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report. 623 Special Reports. 625 Reports on the Application of Accounting Principles. 634 Letters for Underwriters and Certain Other Requesting Parties. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attestation Engagements. 2201 Agreed-upon Procedures Engagements. 2301 Financial Forecasts and Projections. 2401 Reporting on Pro Forma Financial Information. 2501 Reporting on an Entity's Internal Control over Financial Reporting. 2601 Compliance Attestation. 2701 Management's Discussion and Analysis (MD&A). 3100 Compilation and Review of Financial Statements. 3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement. 3120 Compilation of Pro Forma Financial Information. 3200 Reporting on Comparative Financial Statements. 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms. 3400 Communications between Predecessor and Successor Accountants. 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans. Appendix A: PCAOB Auditing Standards. Appendix B: Cross-References to SASs, SSAEs, and SSARSs. Appendix C: List of AICPA Audit and Accounting Guides and Auditing Statements of Position. Appendix D: Other Auditing Publications in the GAAS Hierarchy. Index.
Volume

2010 ISBN 9780470453261

Description

Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market is fully updated! This latest resource to understanding GAAS addresses the toughest part of your job - identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. "Wiley Practitioner's Guide to GAAS 2010" offers you: a brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it; a convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard; behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section; concise listing and descriptions of each standard's specific mandates; easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories; helpful techniques for remaining compliant with each standard; and, examples and illustrations for testing internal controls. The only GAAS reference organized according to your actual use of the Statements on Auditing Standards (SASs), "Wiley Practitioner's Guide to GAAS 2010" presents each statement individually, explaining how the standards are related and offering you guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Table of Contents

Preface. Summary of Key Changes. 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards. 311 Planning and Supervision. 312 Audit Risk and Materiality in Conducting an Audit. 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. 315 Communications between Predecessor and Successor Auditors. 316 Consideration of Fraud in a Financial Statement Audit. 317 Illegal Acts by Clients. 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. 324 Service Organizations. 325 Communicating Internal Control Related Matters Identified in an Audit. 326 Evidential Matter. 328 Auditing Fair Value Measurements and Disclosures. 329 Analytical Procedures. 330 The Confirmation Process. 331 Inventories. 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. 333 Management Representations. 334 Related Parties. 336 Using the Work of a Specialist. 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 The Auditor's Communication with Those Charged with Governance. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411). 420 Consistency of Application of Generally Accepted Accounting Principles. 431 Adequacy of Disclosure in Financial Statements. 504 Association with Financial Statements. 508 Reports on Audited Financial Statements. 530 Dating of the Independent Auditor's Report. 532 Restricting the Use of an Auditor's Report. 534 Reporting on Financial Statements Prepared for Use in Other Countries. 543 Part of Audit Performed by Other Independent Auditors. 544 Lack of Conformity with Generally Accepted Accounting Principles. 550 Other Information in Documents Containing Audited Financial Statements. 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents. 552 Reporting on Condensed Financial Statements and Selected Financial Data. 558 Required Supplementary Information. 560 Subsequent Events. 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report. 623 Special Reports. 625 Reports on the Application of Accounting Principles. 634 Letters for Underwriters and Certain Other Requesting Parties. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attestation Engagements. 2201 Agreed-Upon Procedures Engagements. 2301 Financial Forecasts and Projections. 2401 Reporting on Pro Forma Financial Information. 2501 Reporting on an Entity's Internal Control over Financial Reporting. 2601 Compliance Attestation. 2701 Management's Discussion and Analysis (MD&A). 3100 Compilation and Review of Financial Statements. 3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement. 3120 Compilation of Pro Forma Financial Information. 3200 Reporting on Comparative Financial Statements. 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms. 3400 Communications between Predecessor and Successor Accountants. 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans. PCAOB 1 References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board. PCAOB 3 Audit Documentation. PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist. PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements. PCAOB 6 Evaluating Consistency of Financial Statements. Appendix A Cross-References to SASs, SSAEs, and SSARSs. Appendix B List of AICPA Audit and Accounting Guides and Auditing Statements of Position. Appendix C Other Auditing Publications in the GAAS Hierarchy. Index.
Volume

2011 ISBN 9780470558140

Description

The clearest, easiest-to-use guide to understanding GAAS 2011 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.* A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it* A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard* Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section* Concise listing and descriptions of each standard's specific mandate* Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories* Helpful techniques for remaining compliant with each standard* Examples and illustrations for testing internal controls* The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2011 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Table of Contents

Preface. About the Author. Summary of Key Changes. 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards. 311 Planning and Supervision. 312 Audit Risk and Materiality in Conducting an Audit. 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. 315 Communications between Predecessor and Successor Auditors. 316 Consideration of Fraud in a Financial Statement Audit. 317 Illegal Acts by Clients. 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained. 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. 324 Service Organizations. 325 Communicating Internal Control Related Matters Identified in an Audit. 326 Evidential Matter. 328 Auditing Fair Value Measurements and Disclosures. 329 Analytical Procedures. 330 The Confirmation Process. 331 Inventories. 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. 333 Management Representations. 334 Related Parties. 336 Using the Work of a Specialist. 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 The Auditor's Communication with Those Charged with Governance. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411). 420 Consistency of Application of Generally Accepted Accounting Principles. 431 Adequacy of Disclosure in Financial Statements. 504 Association with Financial Statements. 508 Reports on Audited Financial Statements. 530 Dating of the Independent Auditor's Report. 532 Restricting the Use of an Auditor's Report. 534 Reporting on Financial Statements Prepared for Use in Other Countries. 543 Part of Audit Performed by Other Independent Auditors. 544 Lack of Conformity with Generally Accepted Accounting Principles. 550 Other Information in Documents Containing Audited Financial Statements. 551 Supplementary Information in Relation to the Financial Statements as a Whole. 552 Reporting on Condensed Financial Statements and Selected Financial Data. 558 Required Supplementary Information. 560 Subsequent Events. 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report. 623 Special Reports. 625 Reports on the Application of Accounting Principles. 634 Letters for Underwriters and Certain Other Requesting Parties. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Audits. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attest Engagements. 2201 Agreed-Upon Procedures Engagements. 2301 Financial Forecasts and Projections. 2401 Reporting on Pro Forma Financial Information. 2501 An Examination of an Entity's Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements. 2601 Compliance Attestation. 2701 Management's Discussion and Analysis (MD&A)-A Summary. 3100 Compilation and Review of Financial Statements. 3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement. 3120 Compilation of Pro Forma Financial Information. 3200 Reporting on Comparative Financial Statements. 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms. 3400 Communications between Predecessor and Successor Accountants. 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans. PCAOB 1 References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board. PCAOB 3 Audit Documentation. PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist. PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements. PCAOB 6 Evaluating Consistency of Financial Statements. PCAOB 7 Engagement Quality Review. Appendix A Cross-References to SASs, SSAEs, and SSARSs. Appendix B List of AICPA Audit and Accounting Guides and Auditing Statements of Position. Appendix C Other Auditing Publications in the GAAS Hierarchy. Index.
Volume

99 ISBN 9780471193944

Description

GAAS (Generally Accepted Auditing Standards) are the auditing standards, practices and procedures in use today which must be followed and referenced when undertaking an audit. This guide explains and interprets the standards clearly and comprehensively. Organized in the same way as practitioners use the Statements on Auditing Standards (SAS), it presents each statement one by one and explains how the standards are related. It includes explanations, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process. There is detailed explanation of all new SAS standards, including fraud detection and implementation, electronic evidence and auditing investments.

Table of Contents

  • The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
  • Appointment of the Independent Auditor
  • Planning and Supervision
  • Audit Risk and Materiality in Conducting an Audit
  • Substantive Tests Prior to the Balance Sheet Date
  • Communications Between Predecessor and Successor Auditors
  • Consideration of Fraud in a Financial Statement Audit
  • Illegal Acts by Clients
  • Consideration of Internal Control in a Financial Statement Audit
  • The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
  • Reports on the Processing of Transactions by Service Organizations
  • Communication of Internal Control Related Matters Noted in an Audit
  • Evidential Matter
  • Analytical Procedures
  • The Confirmation Process
  • Inventories
  • Auditing Investments
  • Management Representations
  • Related Parties
  • Using the Work of a Specialist
  • Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments
  • Working Papers
  • The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
  • Auditing Accounting Estimates
  • Audit Sampling
  • Communication With Audit Committees
  • Consideration of Omitted Procedures After the Report Date
  • Adherence to GAAP (410) and the Meaning of Present Fairly in Conformity With GAAP in the Independent Auditor's Report (411)
  • Consistency of Application of Generally Accepted Accounting Principles
  • Adequacy of Disclosure in Financial Statements
  • Segment Information
  • Association With Financial Statements
  • Reports on Audited Financial Statements
  • Dating of the Independent Auditor's Report
  • Restricting the Use of an Auditor's Report
  • Reporting on Financial Statements Prepared for Use in Other Countries
  • Part of Audit Performed by Other Independent Auditors
  • Lack of Conformity With Generally Accepted Accounting Principles
  • Other Information in Documents Containing Audited Financial Statements
  • Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
  • Reporting on Condensed Financial Statements and Selected Financial Data
  • Required Supplementary Information
  • Subsequent Events
  • Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
  • Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
  • Special Reports
  • Reports on the Application of Accounting Principles
  • Letters for Underwriters and Certain Other Requesting Parties
  • Filings Under Federal Securities Statutes
  • Interim Financial Information
  • Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
  • Public Warehouses: Controls and Auditing Procedures for Goods Held
  • Attestation Standards
  • Financial Forecasts and Projections
  • Reporting on Pro Forma Financial Information
  • Reporting on an Entity's Internal Control Over Financial Reporting
  • Compliance Attestation
  • Agreed-Upon Procedures Engagements
  • Management's Discussion and Analysis (M...
Volume

2003 ISBN 9780471213482

Description

GAAS (generally accepted auditing standards) covers the auditing standards, practices and procedures in use. Over 50,000 auditors are guided by new and frequently revised accounting and auditing standards, and compliance is critical. This volume explains and interprets the standards in clear, easy-to-understand language. The authors have set 90 per cent of the standards themselves. This GAAS reference is organized the way practitioners use the Statements on Auditing Standards.
Volume

2000 ISBN 9780471351573

Description

GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use in 2000. An audit is a methodical review and an objective examination of an item, including the verification of specific information as determined by the auditor, or as established by general practice. To complete an audit GAAS must be followed and referenced - this book seeks to explain and interpret the standards in clear, easy-to-understand language which will enable auditors to save time and perform the auditing job better. This book presents each statement one-by-one and explains how the standards are related. It includes explanation, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process, and gives detailed explanation of all the new SAS standards. A companion website (Wiley GAAS site) is continuously updated.

Table of Contents

  • Partial table of contents:
  • The Auditor's Responsibilities and Functions, Introduction to GAAS and General Standards
  • Planning and Supervision
  • Illegal Acts by Clients
  • Evidential Matter
  • Inventories
  • Using the Work of a Specialist
  • Auditing Accounting Estimates
  • Communication With Audit Committees
  • Reports on Audited Financial Statements
  • Lack of Conformity With Generally Accepted Accounting Principles
  • Subsequent Events
  • Special Reports
  • Interim Financial Information
  • Attestation Standards
  • Compliance Attestation
  • Appendices
  • Self-Study CPE Program.
Volume

2004 ISBN 9780471352501

Description

The only complete, authoritative guide to making sense of GAAS 2004 From the authors who set ninety percent of the General Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists and questionnaires, the authors guide readers through each step of the auditing process. Dan M. Guy worked for the AICPA for eighteen years. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach is a former director of professional development for the AICPA.

Table of Contents

  • Preface
  • About the Authors
  • Update on the PCAOB and the Sarbanes-Oxley Act/New Exposure Drafts
  • 100-230 The Auditors Responsibilities and Functions, Introduction to GAAS and the General Standards
  • 310 Appointment of the Independent Auditor
  • 311 Planning and Supervision
  • 312 Audit Risk and Materiality in Conducting an Audit
  • 313 Substantive Tests prior to the Balance Sheet Date
  • 315 Communications between Predecessor and Successor Auditors
  • 316 Consideration of Fraud in a Financial Statement Audit
  • 316A Consideration of Fraud in a Financial Statement Audit
  • 317 Illegal Acts by Clients
  • 319 Consideration of Internal Control in a Financial Statement Audit
  • 322 The Auditors Consideration of the Internal Audit Function in an Audit of Financial Statements
  • 324 Service Organizations
  • 325 Communication of Internal Control Related Matters Noted in an Audit
  • 326 Evidential Matter
  • 328 Auditing Fair Value Measurements and Disclosures
  • 329 Analytical Procedures
  • 330 The Confirmation Process
  • 331 Inventories
  • 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • 333 Management Representations
  • 334 Related Parties
  • 336 Using the Work of a Specialist
  • 337 Inquiry of Clients Lawyer Concerning Litigation, Claims, and Assessments
  • 339 Audit Documentation
  • 341 The Auditors Consideration of an Entitys Ability to Continue as a Going Concern
  • 342 Auditing Accounting Estimates
  • 350 Audit Sampling
  • 380 Communication with Audit Committees
  • 390 Consideration of Omitted Procedures After the Report Date
  • 410/411 Adherence to GAAP (410) and the Meaning of Present Fairly in Conformity with GAAP (411)
  • 420 Consistency of Application of Generally Accepted Accounting Principles
  • 431 Adequacy of Disclosure in Financial Statements
  • 504 Association with Financial Statements
  • 508 Reports on Audited Financial Statements
  • 530 Dating of the Independent Auditors Report
  • 532 Restricting the Use of an Auditors Report
  • 534 Reporting on Financial Statements Prepared for Use in Other Countries
  • 543 Part of Audit Performed by Other Independent Auditors
  • 544 Lack of Conformity with Generally Accepted Accounting Principles
  • 550 Other Information in Documents Containing Audited Financial Statements
  • 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
  • 552 Reporting on Condensed Financial Statements and Selected Financial Data
  • 558 Required Supplementary Information
  • 560 Subsequent Events
  • 561 Subsequent Discovery of Facts Existing at the Date of the Auditors Report
  • 623 Special Reports
  • 625 Reports on the Application of Accounting Principles
  • 634 Letters for Underwriters and Certain Other Requesting Parties
  • 711 Filings under Federal Securities Statutes
  • 722 Interim Financial Information
  • 722A Interim Financial Information
  • 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
  • 901 Public Warehouses: Controls and Auditing Procedur
Volume

2001 ISBN 9780471390688

Description

GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use today. An audit is a methodical review and an objective examination of an item, including the verification of specific information as determined by the auditor, or as established by general practice. To complete an audit GAAS must be followed and referenced. This book explains and interprets the standards in clear, easy-to-understand language that will enable auditors to save time and perform the auditing job more efficiently.
Volume

2002 ISBN 9780471412434

Description

Compliance with the GAAS standards is critical for auditors everywhere. This book explains and interprets the standards in clear, easy-to-understand language to help auditors save time and perform their jobs better.
Volume

2005 ISBN 9780471668381

Description

The only complete, authoritative guide to making sense of GAAS 2005 From the authors who set 90 percent of the Generally Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists, and questionnaires, the authors guide readers through each step of the auditing process. This book is fully updated to include all relevant Sarbanes-Oxley references. Dan M. Guy (Santa Fe, NM) worked for the AICPA for 18 years. D. R. Carmichael (Lumberville, PA) is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach (Fairfield, CT) is a former director of professional development for the AICPA.

Table of Contents

Preface. About the Authors. Summary of Key Changes. 100--230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards. 310 Appointment of the Independent Auditor. 311 Planning and Supervision. 312 Audit Risk and Materiality in Conducting an Audit. 313 Substantive Tests prior to the Balance Sheet Date. 315 Communications between Predecessor and Successor Auditors. 316 Consideration of Fraud in a Financial Statement Audit. 317 Illegal Acts by Clients. 319 Consideration of Internal Control in a Financial Statement Audit. 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. 324 Service Organizations. 325 Communication of Internal Control Related Matters Noted in an Audit. 326 Evidential Matter. 328 Auditing Fair Value Measurements and Disclosures. 329 Analytical Procedures. 330 The Confirmation Process. 331 Inventories. 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. 333 Management Representations. 334 Related Parties. 336 Using the Work of a Specialist. 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 Communication with Audit Committees. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411). 420 Consistency of Application of Generally Accepted Accounting Principles. 431 Adequacy of Disclosure in Financial Statements. 504 Association with Financial Statements. 508 Reports on Audited Financial Statements. 530 Dating of the Independent Auditor's Report. 532 Restricting the Use of an Auditor's Report. 534 Reporting on Financial Statements Prepared for Use in Other Countries. 543 Part of Audit Performed by Other Independent Auditors. 544 Lack of Conformity with Generally Accepted Accounting Principles. 550 Other Information in Documents Containing Audited Financial Statements. 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor--Submitted Documents. 552 Reporting on Condensed Financial Statements and Selected Financial Data. 558 Required Supplementary Information. 560 Subsequent Events. 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report. 623 Special Reports. 625 Reports on the Application of Accounting Principles. 634 Letters for Underwriters and Certain Other Requesting Parties. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attestation Standards. 2201 Agreed--upon Procedures Engagements. 2301 Financial Forecasts and Projections. 2401 Reporting on Pro Forma Financial Information. 2501 Reporting on an Entity's Internal Control over Financial Reporting. 2601 Compliance Attestation. 2701 Management's Discussion and Analysis (MD&A). 3100 Compilation and Review of Financial Statements. 3200 Reporting on Comparative Financial Statements. 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms. 3400 Communications between Predecessor and Successor Accountants. 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans. Appendix A: PCAOB Auditing Standards. Appendix B: Cross--References to SASs, SSAEs, and SSARSs. Appendix C: List of AICPA Audit and Accounting Guides and Statements of Position. Appendix D: Other Auditing Publications in the GAAS Hierarchy. Index.
Volume

2006 ISBN 9780471726920

Description

The most comprehensive coverage of auditing standards, practices, and procedures Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2006 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear, easy-to-understand explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards. This practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Material is regularly updated on a companion Web site. Michael J. Ramos, a former auditor with KPMG, is a consultant and author of eleven books, including How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control (0-471-74066-7) and The Sarbanes-Oxley Section 404 Implementation Toolkit (0-471-71225-6).

Table of Contents

Preface. Summary of Key Changes. 100--230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards. 310 Appointment of the Independent Auditor. 311 Planning and Supervision. 312 Audit Risk and Materiality in Conducting an Audit. 313 Substantive Tests prior to the Balance Sheet Date. 315 Communications between Predecessor and Successor Auditors. 316 Consideration of Fraud in a Financial Statement Audit. 317 Illegal Acts by Clients. 319 Consideration of Internal Control in a Financial Statement Audit. 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. 324 Service Organizations. 325 Communication of Internal Control Related Matters Noted in an Audit. 326 Evidential Matter. 328 Auditing Fair Value Measurements and Disclosures. 329 Analytical Procedures. 330 The Confirmation Process. 331 Inventories. 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. 333 Management Representations. 334 Related Parties. 336 Using the Work of a Specialist. 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 Communication with Audit Committees. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411). 420 Consistency of Application of Generally Accepted Accounting Principles. 431 Adequacy of Disclosure in Financial Statements. 504 Association with Financial Statements. 508 Reports on Audited Financial Statements. 530 Dating of the Independent Auditor's Report. 532 Restricting the Use of an Auditor's Report. 534 Reporting on Financial Statements Prepared for Use in Other Countries. 543 Part of Audit Performed by Other Independent Auditors. 544 Lack of Conformity with Generally Accepted Accounting Principles. 550 Other Information in Documents Containing Audited Financial Statements. 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor--Submitted Documents. 552 Reporting on Condensed Financial Statements and Selected Financial Data. 558 Required Supplementary Information. 560 Subsequent Events. 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report. 623 Special Reports. 625 Reports on the Application of Accounting Principles. 634 Letters for Underwriters and Certain Other Requesting Parties. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attestation Standards. 2201 Agreed--upon Procedures Engagements. 2301 Financial Forecasts and Projections. 2401 Reporting on Pro Forma Financial Information. 2501 Reporting on an Entity's Internal Control over Financial Reporting. 2601 Compliance Attestation. 2701 Management's Discussion and Analysis (MD&A). 3100 Compilation and Review of Financial Statements. 3200 Reporting on Comparative Financial Statements. 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms. 3400 Communications between Predecessor and Successor Accountants. 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans. Appendix A: PCAOB Auditing Standards. Appendix B: Cross--References to SASs, SSAEs, and SSARSs. Appendix C: List of AICPA Audit and Accounting Guides and Statements of Position. Appendix D: Other Auditing Publications in the GAAS Hierarchy. Index.
Volume

2007 ISBN 9780471798309

Description

This is the clearest, easiest-to-use guide to understanding GAAS 2007 on the market - fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job - identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. "Wiley Practitioner's Guide to GAAS 2007" offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs) - as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, "Wiley Practitioner's Guide to GAAS 2007" presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: a brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it; a convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard; behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section; concise listing and descriptions of each standard's specific mandates; easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories; and, helpful techniques for remaining compliant with each standard. New in GAAS 2007 is audit risk assessment suite of standards, SAS Nos. 104-111, including new requirements related to: understanding internal control; performing audit procedures; evaluating misstatements and audit differences; assessing audit risk; and more. SAS No. 103, Audit Documentation. SAS No. 112, Communicating Internal Control Matters Noted in an Audit, including new definitions and guidance on evaluating the severity of control deficiencies.

Table of Contents

Preface.Summary of Key Changes.100-230 The Auditora s Responsibilities and Functions, Introduction to GAAS and the General Standards.310 Appointment of the Independent Auditor.311 Planning and Supervision.312 Audit Risk and Materiality in Conducting an Audit.313 Substantive Tests prior to the Balance Sheet Date.315 Communications between Predecessor and Successor Auditors.316 Consideration of Fraud in a Financial Statement Audit.317 Illegal Acts by Clients.318 Understanding the Entity and Its Environment and Assessing the Risks of material Misstatement.322 The Auditora s Consideration of the Internal Audit Function in an Audit of Financial Statements.324 Service Organizations.325 Communication of Internal Control related matters Noted in an Audit.326 Evidential Matter.327 Performing Procedures.328 Auditing Fair Value Measurements and Disclosures.329 Analytical Procedures.330 The Confirmation Process.331 Inventories.332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.333 Management Representations.334 Related Parties.336 Using the Work of a Specialist.337 Inquiry of Clienta s Lawyer Concerning Litigation, Claims, and Assessments.339 Audit Documentation.341 The Auditora s Consideration of an Entitya s Ability to Continue as a Going Concern.342 Auditing Accounting Estimates.350 Audit Sampling.380 Communication with Audit Committees.390 Consideration of Omitted Procedures After the Report Date.410/411 Adherence to GAAP (410) and the Meaning of a Present Fairly in Conformity with GAAPa (411).420 Consistency of Application of Generally Accepted Accounting principles.431 Adequacy of Disclosure in Financial Statements.504 Association with Financial Statements.508 Reports on Audited Financial Statements.530 Dating of the Independent Auditora s Report532 Restricting the Use of an Auditora s Report.534 Reporting on Financial Statements Prepared for Use in Other Countries.543 Part of Audit performed by Other Independent Auditors.544 lack of Conformity with Generally Accepted Accounting Principles.550 Other Information in Documents Containing Audited Financial Statements.551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.552 Reporting on Condensed Financial Statements and Selected Financial Data.558 Required Supplementary Information.560 Subsequent Events.561 Subsequent Discovery of Facts Existing at the Date of the Auditora s Report.623 Special Reports.625 Reports on the Application of Accounting Principles.634 Letters for Underwriters and Certain Other Requesting Parties.711 Filings Under Federal Securities Statutes.722 Interim Financial Information.801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.901 Public Warehouses: Controls and Auditing Procedures for Goods Held.2101 Attestation Standards.2201 Agreed-upon Procedures Engagements.2301 Financial Forecasts and Projections.2401 Reporting on Pro Forma Financial Information.2501 Reporting on an Entitya s Internal Control over Financial Reporting.2601 Compliance Attestation.2701 Managementa s Discussion and Analysis (MD&A).3100 Compilation and Review of Financial Information.3110 Compilations of Specific Elements, Accounts, or Items of a Financial Statement.3120 Compilation of Pro Forma Financial Information.3200 Reporting on Comparative Financial Statements.3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms.3400 Communications between Predecessor and Successor Accountants.3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans.Appendix A. PCAOB Auditing Standards.Appendix B. Cross-references to SASs, SSAEs, and SSARSs.Appendix C. List of AICPA Audit and Accounting Guides and Auditing Statements of Position.Appendix D. Other Auditing Publications in the GAAS Hierarchy.Index.
Volume

2013 : pbk ISBN 9781118277263

Description

The clearest, easiest-to-use guide to understanding GAAS 2013 on the market-fullyupdated This latest resource to understanding GAAS addresses the toughest part of thejob-identifying, interpreting, and applying the many audit, attest, review, and compilationstandards relevant to a particular engagement. The only GAAS reference organized according topractitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll findexamples and illustrations for testing internal controls, techniques for remaining compliantwith each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips onwhen to apply it A convenient and comprehensive glossary of official definitions, which are usuallyscattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanationsof the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining howthe standards are related and offering guidance on the entire engagement process in the form ofpractice notes, checklists, questionnaires, and real-world examples that illustrate how thefundamental requirements of each section are applied.

Table of Contents

Preface xi About the Author xv Organization and Key Changes xvii AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards) 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards AU 311 Planning and Supervision 17 AU-C 300 Planning an Audit AU-C 210 Terms of Engagement AU 312 Audit Risk and Materiality in Conducting an Audit 33 AU-C 320 Materiality in Planning and Performing an Audit AU-C 450 Evaluation of Misstatements Identified during the Audit AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 49 AU-C-315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement AU 315 Communications Between Predecessor and Successor Auditors 79 AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements AU-C 210 Terms of Engagement AU 316 Consideration of Fraud in a Financial Statement Audit 93 AU-C 240 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients 123 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 131 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements 161 AU 324 Service Organizations 173 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization AU 325 Communicating Internal Control Related Matters Identified in an Audit 193 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit AU 326 Audit Evidence 205 AU-C 500 Audit Evidence AU 328 Auditing Fair Value Measurements and Disclosures 211 AU-C 540 Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures AU 329 Analytical Procedures 221 AU-C 520 Analytical Procedures AU 330 The Confirmation Process 237 AU-C 505 External Confirmations AU 331 Inventories 255 AU-C 501 Audit Evidence--Specific Considerations for Selected Items AU 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 269 AU-C 501 Audit Evidence--Specific Considerations for Selected Items AU 333 Management Representations 287 AU-C 580 Written Representations AU 334 Related Parties 311 AU-C 550 Related Parties AU 336 Using the Work of a Specialist 325 AU-C 620 Using the Work of an Auditor's Specialist AU 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments 337 AU-C 501 Audit Evidence--Specific Considerations for Selected Items AU 339 Audit Documentation 355 AU-C 230 Audit Documentation AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 369 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern AU 342 Auditing Accounting Estimates 385 AU-C 540 Auditing Accounting Estimates, including Fair Value Accounting Estimates and Related Disclosures AU 350 Audit Sampling 393 AU-C 530 Audit Sampling AU 380 The Auditor's Communication with Those Charged with Governance 419 AU-C 260 The Auditor's Communication with Those Charged with Governance AU 390 Consideration of Omitted Procedures after the Report Date 429 AU-C 585 Consideration of Omitted Procedures after the Report Release Date AU 410 Adherence to GAAP 437 AU-C 700 Forming an Opinion and Reporting on Financial Statements AU 420 Consistency of Application of Generally Accepted Accounting Principles 443 AU-C 708 Consistency of Financial Statements AU 431 Adequacy of Disclosure in Financial Statements 451 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report AU 504 Association with Financial Statements 455 AU 508 Reports on Audited Financial Statements 463 AU-C 700 Forming an Opinion and Reporting on Financial Statements AU-C 705 Modifications to the Opinion in the Independent Auditor's Report AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) AU-C 708 Consistency of Financial Statements AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement AU-C 560 Subsequent Events and Subsequently Discovered Facts AU 530 Dating of the Independent Auditor's Report 525 AU-C 700 Forming an Opinion and Reporting on Financial Statements AU-C 560 Subsequent Events and Subsequently Discovered Facts AU 532 Restricting the Use of an Auditor's Report 531 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication AU 534 Reporting on Financial Statements Prepared for Use in Other Countries 539 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country AU 543 Part of Audit Performed by Other Independent Auditors 549 AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 561 AU 544 Lack of Conformity with Generally Accepted Accounting Principles 575 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks AU 550 Other Information in Documents Containing Audited Financial Statements 579 AU-C 720 Other Information in Documents Containing Audited Financial Statements AU 551 Supplementary Information in Relation to the Financial Statements as a Whole 583 AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole AU 552 Reporting on Condensed Financial Statements and Selected Financial Data 593 AU-C 810 Engagements to Report on Summary Financial Statements AU 558 Required Supplementary Information 607 AU-C 730 Required Supplementary Information AU 560 Subsequent Events 619 AU-C 560 Subsequent Events and Subsequently Discovered Facts AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report 631 AU-C 560 Subsequent Events and Subsequently Discovered Facts AU 623 Special Reports 637 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special-Purpose Frameworks AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement AU 625 Reports on the Application of Accounting Principles 671 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework AU 634 Letters for Underwriters and Certain Other Requesting Parties 679 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties AU 711 Filings Under Federal Securities Statutes 749 AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 AU 722 Interim Financial Information 759 AU-C 930 Interim Financial Information AU 801 Compliance Audits 795 AU-C 935 Compliance Audits AU 901 Public Warehouses: Controls and Auditing Procedures for Goods Held 807 AU-C 501 Audit Evidence--Specific Considerations for Selected Items AT 101 Attest Engagements 815 AT 201 Agreed-Upon Procedures Engagements 841 AT 301 Financial Forecasts and Projections 853 AT 401 Reporting on Pro Forma Financial Information 881 AT 501 An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 893 AT 601 Compliance Attestation 917 AT 701 Management's Discussion and Analysis (MD&A)--A Summary 931 AT 801 Reporting on Controls at a Service Organization 939 AR 60--90 Compilation and Review of Financial Statements 961 AR 110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 1017 AR 120 Compilation of Pro Forma Financial Information 1023 AR 200 Reporting on Comparative Financial Statements 1029 AR 300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 1043 AR 400 Communications between Predecessor and Successor Accountants 1047 AR 600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 1051 PCAOB 1 References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board 1055 PCAOB 3 Audit Documentation 1059 PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 1065 PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 1079 PCAOB 6 Evaluating Consistency of Financial Statements 1099 PCAOB 7 Engagement Quality Review 1103 PCAOB 8 Audit Risk 1107 PCAOB 9 Audit Planning 1109 PCAOB 10 Supervision of the Audit Engagement 1113 PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 1115 PCAOB 12 Identifying and Assessing Risks of Material Misstatement 1119 PCAOB 13 The Auditor's Responses to the Risks of Material Misstatement 1133 PCAOB 14 Evaluating Audit Results 1141 PCAOB 15 Audit Evidence 1147 Appendix A: ASB Clarity Project: Extant AU Sections Mapped to the Clarified AU-C Sections 1151 Appendix B: Cross-References to SASs, SSAEs, and SSARSs 1159 Appendix C: List of AICPA Audit and Accounting Guides 1165 Appendix D: Other Auditing Publications in the GAAS Hierarchy 1167 Index 1169
Volume

2014 : pbk ISBN 9781118734032

Description

The clearest, easiest-to-use guide to understanding GAAS 2013 onthe market fully updated This latest resource to understanding GAAS addresses thetoughest part of the job identifying, interpreting, andapplying the many audit, attest, review, and compilation standardsrelevant to a particular engagement. The only GAAS referenceorganized according to practitioners' actual use of the Statementson Auditing Standards (SASs), inside you'll find explanations,practice notes, practical illustrations, checklists, andquestionnaires to guide users through the auditing process. * Detailed explanation of all new SAS standards * Updates and interpretations of new Statements on Standards forAccounting and Review Services (SSARS) Compilation and Reviewstatements * A brief identification of each SAS, SSAE, and SSARS, with itseffective date and tips on when to apply it * A convenient and comprehensive glossary of officialdefinitions, which are usually scattered throughout a standard * Behind-the-scenes explanations of the reasons for eachpronouncement and brief explanations of the basic ideas of thesection * Concise listing and descriptions of each standard's specificmandate * Easy-to-read capsule summary of interpretations, plus selectedAICPA practice alerts and advisories * Helpful techniques for remaining compliant with eachstandard * Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2014 presents eachstatement individually, explaining how the standards are relatedand offering guidance on the entire engagement process in the formof practice notes, checklists, questionnaires, and real-worldexamples that illustrate how the fundamental requirements of eachsection are applied.

Table of Contents

Preface ix About the Author xiii Organization and Key Changes xv AU-C 200 Overall Objectives of the Independent Auditor and theConduct of an Audit in Accordance with Generally Accepted AuditingStandards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted inAccordance with Generally Accepted Auditing Standards 17 AU-C 230 Audit Documentation 25 AU-C 240 Consideration of Fraud in a Financial Statement Audit37 AU-C 250 Consideration of Laws and Regulations in an Audit ofFinancial Statements 67 AU-C 260 The Auditor s Communication with Those Chargedwith Governance 73 AU-C 265 Communicating Internal Control Related MattersIdentified in an Audit 81 AU-C 300 Planning an Audit 91 AU-C 315 Understanding the Entity and Its Environment andAssessing the Risks of Material Misstatement 97 AU-C 320 Materiality in Planning and Performing an Audit 125 AU-C 330 Performing Audit Procedures in Response to AssessedRisks and Evaluating the Audit Evidence Obtained 131 AU-C 402 Audit Considerations Relating to an Entity Using aService Organization 161 AU-C 450 Evaluation of Misstatements Identified During the Audit171 AU-C 500 Audit Evidence 177 AU-C 501 Audit Evidence Specific Considerations forSelected Items 181 AU-C 505 External Confirmations 219 AU-C 510 Opening Balances Initial Audit Engagements,Including Reaudit Engagements 237 AU-C 520 Analytical Procedures 245 AU-C 530 Audit Sampling 259 AU-C 540 Auditing Accounting Estimates, Including Fair ValueAccounting Estimates and Related Disclosures 283 AU-C 550 Related Parties 297 AU-C 560 Subsequent Events and Subsequently Discovered Facts309 AU-C 570 The Auditor s Consideration of an Entity sAbility to Continue as a Going Concern 323 AU-C 580 Written Representations 339 AU-C 585 Consideration of Omitted Procedures After the ReportRelease Date 353 AU-C 600 Special Considerations Audits of Group FinancialStatements (Including the Work of Component Auditors) 359 AU-C 610 The Auditor s Consideration of the Internal AuditFunction in an Audit of Financial Statements 379 AU-C 620 Using the Work of an Auditor s Specialist 393 AU-C 700 Forming an Opinion and Reporting on FinancialStatements 405 AU-C 705 Modifications to the Opinion in the IndependentAuditor s Report 419 AU-C 706 Emphasis-of-Matter Paragraphs and Other-MatterParagraphs in the Independent Auditor s Report 437 AU-C 708 Consistency of Financial Statements 447 AU-C 720 Other Information in Documents Containing AuditedFinancial Statements 451 AU-C 725 Supplementary Information in Relation to FinancialStatements as a Whole 455 AU-C 730 Required Supplementary Information 463 AU-C 800 Special Considerations Audits of FinancialStatements Prepared in Accordance with Special Purpose Frameworks469 AU-C 805 Special Considerations Audits of Single FinancialStatements and Specific Elements, Accounts, or Items of a FinancialStatement 481 AU-C 806 Reporting on Compliance with Aspects of ContractualAgreements or Regulatory Requirements in Connection with AuditedFinancial Statements 493 AU-C 810 Engagements to Report on Summary Financial Statements501 AU-C 905 Alert That Restricts the Use of the Auditor sWritten Communication 511 AU-C 910 Financial Statements Prepared in Accordance with aFinancial Reporting Framework Generally Accepted in Another Country519 AU-C 915 Reports on Application of Requirements of an ApplicableFinancial Reporting Framework 525 AU-C 920 Letters for Underwriters and Certain Other RequestingParties 533 AU-C 925 Filings with the US Securities and Exchange CommissionUnder the Securities Act of 1933 571 AU-C 930 Interim Financial Information 577 AU-C 935 Compliance Audits 605 AT 20 Defining Professional Requirements in Statements onStandards for Attest Engagements 619 AT 50 SSAE Hierarchy 621 AT 101 Attest Engagements 625 AT 201 Agreed-Upon Procedures Engagements 651 AT 301 Financial Forecasts and Projections 663 AT 401 Reporting on Pro Forma Financial Information 691 AT 501 An Examination of an Entity s Internal Control OverFinancial Reporting That Is Integrated with an Audit of ItsFinancial Statements 705 AT 601 Compliance Attestation 729 AT 701 Management s Discussion and Analysis(MD&A) A Summary 745 AT 801 Reporting on Controls at a Service Organization 753 AR 60 90 Compilation and Review of Financial Statements775 AR 110 Compilation of Specified Elements, Accounts, or Items ofa Financial Statement 835 AR 120 Compilation of Pro Forma Financial Information 841 AR 200 Reporting on Comparative Financial Statements 847 AR 300 Compilation Reports on Financial Statements Included inCertain Prescribed Forms 861 AR 400 Communications Between Predecessor and SuccessorAccountants 865 AR 600 Reporting on Personal Financial Statements Included inWritten Personal Financial Plans 869 PCAOB 1 References in Auditors Reports to the Standardsof the Public Company Accounting Oversight Board 873 PCAOB 3 Audit Documentation 877 PCAOB 4 Reporting on Whether a Previously Reported MaterialWeakness Continues to Exist 885 PCAOB 5 An Audit of Internal Control Over Financial ReportingThat Is Integrated with an Audit of Financial Statements 899 PCAOB 6 Evaluating Consistency of Financial Statements 921 PCAOB 7 Engagement Quality Review 925 PCAOB 8 Audit Risk 929 PCAOB 9 Audit Planning 931 PCAOB 10 Supervision of the Audit Engagement 935 PCAOB 11 Consideration of Materiality in Planning and Performingan Audit 937 PCAOB 12 Identifying and Assessing Risks of MaterialMisstatement 941 PCAOB 13 The Auditor s Responses to the Risks of MaterialMisstatement 955 PCAOB 14 Evaluating Audit Results 963 PCAOB 15 Audit Evidence 969 PCAOB 16 Communication with Audit Committees 973 Appendix A: AU Sections Mapped to the Clarified AU-CSections 981 Appendix B: Cross-References to SASs, SSAEs, and SSARSs 989 Appendix C: List of AICPA Audit and Accounting Guides 991 Appendix D: Other Auditing Publications in the GAAS Hierarchy993 Index 995
Volume

2016 : pbk ISBN 9781119107590

Description

Plain-English interpretations and applications of the latest GAAS Wiley Practitioner's Guide to GAAS 2016 provides full guidance toward the latest guidelines and applications of Generally Accepted Auditing Standards. With detailed coverage of the newest releases, this helpful reference explains each standard in clear, accessible language and highlights the ways in which the standards are related. Organized for easy navigation, each statement is presented individually along with explanation, practice notes, practical illustrations, checklists and questionnaires to guide you through the auditing process. The book is written to align with the Statements on Auditing Standards, and includes updates and interpretations of all new Statements for Accounting and Review Services Compilation and Review statements to help you ensure a complete and fully compliant audit. Accounting standards are critical to the auditing process, but frequent revisions and new releases add a layer of complexity to compliance. This book provides interpretation and application notes for all GAAS standards, including all SASs, SSAEs, SSARSs and PCAOB. Get up to speed on the latest GAAS standards Walk through each statement step-by-step Utilize helpful tools to ensure full compliance Gain a deeper understanding of each standard's applications Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2016 presents clear, plain-language guidance toward the most recent GAAS standards, to help you find and understand the answers you need quickly.

Table of Contents

Preface ix About the Author xi Organization and Key Changes xiii AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 AU-C 230 Audit Documentation 21 AU-C 240 Consideration of Fraud in a Financial Statement Audit 31 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59 AU-C 260 The Auditor s Communication with Those Charged with Governance 65 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71 AU-C 300 Planning an Audit 81 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87 AU-C 320 Materiality in Planning and Performing an Audit 115 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 121 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 151 AU-C 450 Evaluation of Misstatements Identified During the Audit 159 AU-C 500 Audit Evidence 165 AU-C 501 Audit Evidence Specific Considerations for Selected Items 169 AU-C 505 External Confirmations 203 AU-C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 219 AU-C 520 Analytical Procedures 227 AU-C 530 Audit Sampling 241 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 265 AU-C 550 Related Parties 277 AU-C 560 Subsequent Events and Subsequently Discovered Facts 289 AU-C 570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern 303 AU-C 580 Written Representations 319 AU-C 585 Consideration of Omitted Procedures After the Report Release Date 333 AU-C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 339 AU-C 610 Using the Work of Internal Auditors 359 AU-C 620 Using the Work of an Auditor s Specialist 373 AU-C 700 Forming an Opinion and Reporting on Financial Statements 383 AU-C 705 Modifications to the Opinion in the Independent Auditor s Report 397 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor s Report 415 AU-C 708 Consistency of Financial Statements 423 AU-C 720 Other Information in Documents Containing Audited Financial Statements 427 AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 431 AU-C 730 Required Supplementary Information 437 AU-C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 443 AU-C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 455 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 467 AU-C 810 Engagements to Report on Summary Financial Statements 475 AU-C 905 Alert That Restricts the Use of the Auditor s Written Communication 485 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 491 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 497 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 503 AU-C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 543 AU-C 930 Interim Financial Information 549 AU-C 935 Compliance Audits 575 AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 587 AT 50 SSAE Hierarchy 589 AT 101 Attest Engagements 591 AT 201 Agreed-Upon Procedures Engagements 615 AT 301 Financial Forecasts and Projections 627 AT 401 Reporting on Pro Forma Financial Information 655 AT 501 An Examination of an Entity s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 667 AT 601 Compliance Attestation 691 AT 701 Management s Discussion and Analysis (MD&A) A Summary 705 AT 801 Reporting on Controls at a Service Organization 713 AR-C 60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 735 AR-C 70 Preparation of Financial Statements 743 AR-C 80 Compilation Engagements 751 AR-C 90 Review of Financial Statements 773 AR 120 Compilation of Pro Forma Financial Information 807 PCAOB 1 References in Auditors Reports to the Standards of the Public Company Accounting Oversight Board 813 PCAOB 3 Audit Documentation 817 PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 823 PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 837 PCAOB 6 Evaluating Consistency of Financial Statements 857 PCAOB 7 Engagement Quality Review 861 PCAOB 8 Audit Risk 865 PCAOB 9 Audit Planning 867 PCAOB 10 Supervision of the Audit Engagement 871 PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 873 PCAOB 12 Identifying and Assessing Risks of Material Misstatement 877 PCAOB 13 The Auditor s Responses to the Risks of Material Misstatement 891 PCAOB 14 Evaluating Audit Results 899 PCAOB 15 Audit Evidence 905 PCAOB 16 Communicating with Audit Committees 909 PCAOB 17 Auditing Supplemental Information Accompanying Audited Financial Statements 915 PCAOB 18 Related Parties 919 Appendix A: Cross-References to SASs, SSAEs, and SSARSs 927 Appendix B: List of AICPA Audit and Accounting Guides and AICPA Statements of Position Auditing and Attestation 929 Appendix C: Other Auditing Publications 931 Index 933
Volume

2018 : pbk ISBN 9781119396482

Description

The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards-fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2018 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2018 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard

Table of Contents

Preface-Organization and Key Changes ix About the Author xi AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 AU-C 230 Audit Documentation 21 AU-C 240 Consideration of Fraud in a Financial Statement Audit 33 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 61 AU-C 260 The Auditor's Communication with Those Charged with Governance 67 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 73 AU-C 300 Planning an Audit 83 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 89 AU-C 320 Materiality in Planning and Performing an Audit 117 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 121 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 151 AU-C 450 Evaluation of Misstatements Identified during the Audit 161 AU-C 500 Audit Evidence 165 AU-C 501 Audit Evidence-Specific Considerations for Selected Items 169 AU-C 505 External Confirmations 203 AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements 219 AU-C 520 Analytical Procedures 227 AU-C 530 Audit Sampling 241 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 265 AU-C 550 Related Parties 277 AU-C 560 Subsequent Events and Subsequently Discovered Facts 289 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 303 AU-C 580 Written Representations 319 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 333 AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 339 AU-C 610 Using the Work of Internal Auditors 359 AU-C 620 Using the Work of an Auditor's Specialist 373 AU-C 700 Forming an Opinion and Reporting on Financial Statements 383 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 397 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 415 AU-C 708 Consistency of Financial Statements 423 AU-C 720 Other Information in Documents Containing Audited Financial Statements 427 AU-C 725 Supplementary Information in Relation to The Financial Statements as a Whole 431 AU-C 730 Required Supplementary Information 437 AU-C 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 443 AU-C 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 453 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463 AU-C 810 Engagements to Report on Summary Financial Statements 471 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499 AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537 AU-C 930 Interim Financial Information 543 AU-C 935 Compliance Audits 571 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements 583 AU-C 945 Auditor Involvement With Exempt Offering Documents 609 AT-C Preface 613 AT-C 105 Concepts Common to All Attestation Engagements 627 AT-C 205 Examination Engagements 633 AT-C 210 Review Engagements 655 AT-C 215 Agreed-Upon Procedures Engagements 671 AT-C 305 Prospective Financial Information 685 AT-C 310 Reporting on Pro Forma Financial Information 697 AT-C 315 Compliance Attestation 711 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 721 AT-C (Designated for AT Section 701) Management's Discussion Section 395 and Analysis (MD&A)-A Summary 737 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 745 AR-C 70 Preparation of Financial Statements 753 AR-C 80 Compilation Engagements 761 AR-C 90 Review of Financial Statements 785 AR-C 120 Compilation of Pro Forma Financial Information 823 Appendix A Cross-References to SASs, SSAEs, and SSARSs 829 Appendix B List of AICPA Audit and Accounting Guides and AICPA Statements of Position-Auditing and Attestation 831 Appendix C Other Auditing Publications 833 Index 835

by "Nielsen BookData"

Details

  • NCID
    BA40495503
  • ISBN
    • 0471193941
    • 0471351571
    • 0471390682
    • 0471412430
    • 0471213489
    • 0471352500
    • 0471668389
    • 0471726923
    • 9780471798309
    • 9780470135310
    • 9780470286128
    • 9780470453261
    • 9780470558140
    • 9781118277263
    • 9781118734032
    • 9781119107590
    • 9781119396482
  • Country Code
    us
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    New York ; Chichester
  • Pages/Volumes
    v.
  • Size
    24 cm
  • Classification
  • Subject Headings
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