Understanding the responsibilities of auditors for audits of group financial statements : strengthening audit integrity, safeguarding financial reporting
著者
書誌事項
Understanding the responsibilities of auditors for audits of group financial statements : strengthening audit integrity, safeguarding financial reporting
（Audit risk alerts）
American Institute of Certified Public Accountants, c2013
- 2013
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注記
"Wiley"--Cover
内容説明・目次
内容説明
This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Statement on Auditing Standards -Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments. The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice. To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including: * Technical Questions & Answer sections * An analysis of applicability * A breakdown of new terminology * An exploration of how practice will be affected * Special considerations for state and local governments * Implementation case studies This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.
目次
Paragraph Understanding the Responsibilities of Auditors for Audits of Group Financial Statements 2013 01-177 What Are Group Audits? 01-03 Organization of This Alert 04 Introduction to the Clarified Statements on Auditing Standards 05-20 Applicability of AU-C Section 600 11-17 Objectives of AU-C Section 600 18 Definitions 19-20 Overview of AU-C Section 600 21-72 Responsibilities of the Group Engagement Team 22-72 How AU-C Section 600 Will Affect Practice 73-161 General Practice Considerations 78-.103 Specific Application Considerations All Group Audits 104-138 Additional Requirements Applicable When Assuming Responsibility for the Work of a Component Auditor 139-146 Considerations Specific to Audits of State and Local Governmental Entities 147-161 Resource Central 162-172 Publications 163 AICPA Online Professional Library: Accounting and Auditing Literature 164 Continuing Professional Education 165-168 Webcasts 169 Member Service Center 170 Hotlines 171-172 Appendix A Questions and Answers 173 Appendix B Decision-Making Flowchart 174 Appendix C Examples 175 Appendix D Applying Group Materiality to Components 176 Appendix E Additional Internet Resources 177 Contents
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