Auditing and attestation

著者

• Tidrick, Donald E.
• Prentice, Robert A.
• Cefaratti, Meghann

書誌事項

Auditing and attestation

Donald E. Tidrick, Robert A. Prentice, Meghann Cefaratti

（Wiley CPA exam review, 2023 . Study guide）

Wiley, c2023

タイトル別名

AUD

注記

"Wiley efficient learning"

Includes index

内容説明・目次

内容説明

Get ready to conquer the AUD section of the 2023 CPA exam with Wiley's CPA 2023 Study Guide: Auditing and Attestation. Wiley's CPA 2023 Study Guide: Auditing and Attestation is the essential, comprehensive study guide for any candidate preparing to pass the AUD exam in 2023. Developed to help you understand all key domains on the latest CPA exam, this study guide contains complete coverage of: Ethics, Professional Responsibilities, and General Principles Assessing Risk and Developing a Planned Response Performing Further Procedures and Obtaining Evidence Forming Conclusions and Reporting Consistent with the hands-on and practical nature of the exam, this guide prepares you to apply theoretical concepts to specific situations and evaluate each step necessary in the auditing process.

目次

About the Authors ix About the Auditing and Attestation Professors xi Welcome to Auditing and Attestation xii Ethics, Professional Responsibilities, and General Principles 1 AICPA Code of Professional Conduct 2 Introduction and Preface 2 Members in Public Practice 5 MIPPs Introduction and Conceptual Framework 5 MIPPs Nonindependence Rules 7 Conflicts of Interest, Directorships, and Gifts 7 Reporting Information and Subordination of Judgment 9 Advocacy, Third-Party Service Providers (TSPs), General Standards, and Accounting Principles 11 Discreditable Acts 13 Fees 15 Advertising and Confidentiality 17 Form of Organization and Names 19 MIPPs Independence Rules 21 Introduction to MIPPs Independence Rules 21 Network Firms and Affiliates 23 Reissues, Engagement Letters, ADR, and Unpaid Fees 25 Financial Interests 26 Overview and Unsolicited Financial Interests 26 Mutual Funds and Retirement Plans 28 Partnerships, 529s, Trust and Estates, Employee Benefit Plans 30 Depository Accounts, Brokerage Accounts, and Insurance Policies 32 Loans, Leases, and Business Relationships 33 Family Relationships 35 Employment Relationships 37 Current Employment 37 Subsequent Employment 40 Other Associations and Relationships 42 Nonaudit Services 44 Code Provisions 44 Specific Services 47 Members in Business 54 Other Members 57 Requirements of SEC and PCAOB 58 Securities and Exchange Commission (SEC) 58 Public Company Accounting Oversight Board (PCAOB) 65 Requirements of GAO and DOL 68 Government Accountability Office (GAO) 68 Department of Labor (DOL) 76 Assessing Risk and Developing a Planned Response 79 Financial Statement Audits 80 Accounting vs. Auditing 80 GAAS and Principles 82 Professional Standards 84 Quality Control Standards (SQCS) 86 Overview of Audit Process 88 Different Types of Engagements 89 PCAOB Responsibilities 91 PCAOB on Engagement Quality Review 93 Planning Activities 95 Pre-Engagement Planning Issues 95 Planning and Supervision 100 Materiality 102 Audit Risk 104 Analytical Procedures 107 Audit Data Analytics 109 Detecting Fraud 113 Fraud: Evaluation and Communication 118 Detecting Illegal Acts 120 Using the Work of a Specialist 122 Required Communications with those Charged with Governance 126 PCAOB on Communications with Audit Committees 129 Internal Control-Concepts and Standards 132 Obtaining an Understanding of Internal Control 132 Evaluating Internal Control 134 Assessing Control Risk Under AICPA Standards 137 Performing Procedures in Response to Assessed Risks 141 Required Communications 144 Using the Work of an Internal Audit Function 147 Performing Further Procedures and Obtaining Evidence 151 Internal Control: Transaction Cycles 152 Specific Transaction Cycles 152 Revenue/Receipts-Sales 154 Revenue/Receipts-Cash 156 Expenditures/Disbursements 158 Payroll Cycle 161 Miscellaneous Cycles 163 Audit Evidence: Concepts and Standards 165 Overview of Substantive Procedures 165 The Nature of Audit Evidence 169 Types of Audit Procedures 174 PCAOB Risk Assessment Audit Standards 177 Evaluation of Misstatements Identified During the Audit 181 Audit Documentation 183 PCAOB on Audit Documentation 187 Confirmation 189 Accounting Estimates 191 Fair Value Estimates 195 Lawyer's Letters 198 Management Representations Letters 201 Related-Party Issues 204 PCAOB on Related Parties 208 Subsequent Events and Related Issues 211 Going Concern Issues 215 Audit Evidence: Specific Audit Areas 219 Introduction to Auditing Individual Areas 219 Cash 221 Accounts Receivable 224 Inventory 226 Investments in Securities and Derivative Instruments 229 Fixed Assets 236 Current Liabilities 238 Long-Term Liabilities 240 Stockholders' Equity 241 Payroll 242 Audit Sampling 244 Introduction to Sampling 245 Attributes Sampling 246 Variables Sampling 248 Probability-Proportional-to-Size (PPS) Sampling 252 IT (Computer) Auditing 254 IT General and Application Controls 254 Other IT Considerations 258 Forming Conclusions and Reporting 261 Audit Reports 262 Introduction to Audit Reports 262 Reporting Key Audit Matters 269 PCAOB on Audit Reports 272 Audits of Group Financial Statements 276 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs 280 Qualified for Scope Limitation 284 Qualified for Misstatement 287 Adverse Opinion 290 Disclaimer of Opinion 293 Consistency of Financial Statements 296 PCAOB on Evaluating Consistency of Financial Statements 298 Opening Balances-Initial Audits 300 Responsibilities for Other Information in Annual Reports 304 Supplementary Information Related to Financial Statements 307 Required Supplementary Information 309 PCAOB on Auditing Supplemental Information 311 Alert to Restrict Report 314 Financial Statements Using Another Country's Framework 316 Reporting on Summary Financial Statements 319 Interim Financial Information 322 Other Types of Reports 328 Reports on Application of Requirements of Framework 328 F/S with Special Purpose Frameworks 331 Audits of Single F/S and Specific Elements, Accounts, or Items 335 Reporting on Compliance with Requirements in an F/S Audit 339 Service Organizations-User Auditors 343 Service Organizations-Service Auditors 345 Government Auditing Standards 348 Compliance Audits 351 SSARSs-General Principles 355 SSARSs-Preparation of Financial Statements 358 SSARSs-Compilation Engagements 361 SSARSs-Review Engagements 365 SSARSs-Other Topics 372 Other Professional Services 377 AICPA on Reporting on Internal Control in an Integrated Audit 377 PCAOB on Reporting on Internal Control in an Integrated Audit 387 PCAOB on Reporting Whether a Previously Reported Material Weakness Continues to Exist 393 Auditing Employee Benefit Plans 397 Introduction to Attestation Standards 404 Attestation Standards-Common Concepts 407 Examination Engagements 411 Examination Reports 415 Review Engagements 422 Review Reports 426 Agreed-Upon Procedures Engagements 432 Prospective Information 437 Pro Forma Financial Information 444 Compliance Attestation 449 Management's Discussion and Analysis (MD&A) 454 Assurance Services 458 Index to come 461

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BD01811966
• ISBN:
  • 9781394155606
• 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, 470 p.
• 大きさ: 28 cm
• 親書誌ID:
  • BD01811886