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

著者

• Flood, Joanne M.

書誌事項

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

Joanne M. Flood

Wiley, c2021

• 2021 : pbk

タイトル別名

Practitioner's guide to GAAS 2021

注記

Includes index

内容説明・目次

内容説明

Wiley PRACTITIONER'S GUIDE TO GAAS Stay up to date on critical auditing standards, practices, and procedures with this comprehensive 2021 guide The American Institute of Certified Public Accountants' recent clarifications of all its professional standards and newly issued standards pose new compliance challenges for accounting professionals across the United States. And, it's more important than ever to ensure you're up to date with all applicable guidelines, rules, and regulations. The Wiley Practitioner's Guide to GAAS 2021 delivers a thorough description and analysis of all SASs, SSAEs, SSARSs, and Interpretations necessary for you to fully understand all the latest professional standards. The guide offers all the most recent revisions to the standards and explains them clearly and accurately, providing explicit guidance on how to conduct your engagements efficiently, effectively, and properly. You'll get helpful and practical direction on how to do your job as an accountant or auditor and save time by accessing all the info you need in a single, one-stop resource. You'll discover how to organize yourself using the Statements on Auditing Standards, comprehensive guidance on the entirety of the auditing process, and explanations of all attestation and review, compilation, and preparation standards. Perfect for accountants and auditors who demand efficient and practical access to the information they need on a daily basis, The Wiley Practitioner's Guide to GAAS 2021 is an invaluable resource written from the ground up to save you time and simplify your compliance with professional standards.

目次

Preface-Organization and Key Changes About the Author 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 2 AU-C 210 Terms of Engagement 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 4 AU-C 230 Audit Documentation 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 7 AU-C 260 The Auditor's Communication with Those Charged with Governance 8 AU-C 265 Communicating Internal Control-Related Matters Identified in an Audit 9 AU-C 300 Planning an Audit 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 11 AU-C 320 Materiality in Planning and Performing an Audit 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 14 AU-C 450 Evaluation of Misstatements Identified during the Audit 15 AU-C 500 Audit Evidence 16 AU-C 501 Audit Evidence-Specific Considerations for Selected Items 17 AU-C 505 External Confirmations 18 AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements 19 AU-C 520 Analytical Procedures 20 AU-C 530 Audit Sampling 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 22 AU-C 550 Related Parties 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 24 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 25 AU-C 580 Written Representations 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 27 AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 28 AU-C 610 Using the Work of Internal Auditors 29 AU-C 620 Using the Work of an Auditor's Specialist 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor's Report 32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 33 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 35 AU-C 708 Consistency of Financial Statements 36 AU-C 720 Other Information in Documents Containing Audited Financial Statements 37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 38 AU-C 730 Required Supplementary Information 39 AU-C 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 40 AU-C 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 42 AU-C 810 Engagements to Report on Summary Financial Statements 43 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 48 AU-C 930 Interim Financial Information 49 AU-C 935 Compliance Audits 50 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 51 AU-C 945 Auditor Involvement with Exempt Offering Documents 52 AT-C Preface 53 AT-C 105 Concepts Common to All Attestation Engagements 54 AT-C 205 Examination Engagements 55 AT-C 210 Review Engagements 56 AT-C 215 Agreed-Upon Procedures Engagements 57 AT-C 305 Prospective Financial Information 58 AT-C 310 Reporting on Pro Forma Financial Information 59 AT-C 315 Compliance Attestation 60 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 61 AT-C 701 Management's Discussion and Analysis 62 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 63 AR-C 70 Preparation of Financial Statements 64 AR-C 80 Compilation Engagements 65 AR-C 90 Review of Financial Statements 66 AR-C 100 Special Considerations-International Reporting Issues 67 AR-C 120 Compilation of Pro Forma Financial Information Appendix A Definitions of Terms-AU-C Standards Appendix B Definitions of Terms-AT-C Standards Appendix C Definitions for Preparation, Compilation, and Review-AR-C Standards Appendix D Other Auditing Publications Index

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詳細情報

• NII書誌ID(NCID): BC08200577
• ISBN:
  • 9781119789642
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hoboken, N.J.
• ページ数/冊数: xiii, 1085 p.
• 大きさ: 24 cm
• 分類:
  • DC23 : 657.45021873
• 件名:
  • LCSH : Auditing -- Standards -- United States