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E-raamat: Wiley Practitioner's Guide to GAAS 2018: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations [Wiley Online]

  • Formaat: 880 pages
  • Sari: Wiley Regulatory Reporting
  • Ilmumisaeg: 11-May-2018
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119396530
  • ISBN-13: 9781119396536
Teised raamatud teemal:
  • Wiley Online
  • Hind: 111,02 €*
  • * hind, mis tagab piiramatu üheaegsete kasutajate arvuga ligipääsu piiramatuks ajaks
Wiley Practitioner's Guide to GAAS 2018: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and InterpretationsSuurem pilt
  • Formaat: 880 pages
  • Sari: Wiley Regulatory Reporting
  • Ilmumisaeg: 11-May-2018
  • Kirjastus: John Wiley & Sons Inc
  • ISBN-10: 1119396530
  • ISBN-13: 9781119396536
Teised raamatud teemal:
Wiley Online e-raamatudRohkem infot Wiley Online kohta
Raamatu kodulehekülg: https://onlinelibrary.wiley.com/doi/book/10.1002/9781119396536
The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standardsfully 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 jobidentifying, 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
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(8)
AU-C 210 Terms of Engagement
9(6)
AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
15(6)
AU-C 230 Audit Documentation
21(12)
AU-C 240 Consideration of Fraud in a Financial Statement Audit
33(28)
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements
61(6)
AU-C 260 The Auditor's Communication with Those Charged with Governance
67(6)
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit
73(10)
AU-C 300 Planning an Audit
83(6)
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
89(28)
AU-C 320 Materiality in Planning and Performing an Audit
117(4)
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
121(30)
AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization
151(10)
AU-C 450 Evaluation of Misstatements Identified during the Audit
161(4)
AU-C 500 Audit Evidence
165(4)
AU-C 501 Audit Evidence---Specific Considerations for Selected Items
169(34)
AU-C 505 External Confirmations
203(16)
AU-C 510 Opening Balances---Initial Audit Engagements, Including Reaudit Engagements
219(8)
AU-C 520 Analytical Procedures
227(14)
AU-C 530 Audit Sampling
241(24)
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
265(12)
AU-C 550 Related Parties
277(12)
AU-C 560 Subsequent Events and Subsequently Discovered Facts
289(14)
AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
303(16)
AU-C 580 Written Representations
319(14)
AU-C 585 Consideration of Omitted Procedures after the Report Release Date
333(6)
AU-C 600 Special Considerations---Audits of Group Financial Statements (Including the Work of Component Auditors)
339(20)
AU-C 610 Using the Work of Internal Auditors
359(14)
AU-C 620 Using the Work of an Auditor's Specialist
373(10)
AU-C 700 Forming an Opinion and Reporting on Financial Statements
383(14)
AU-C 705 Modifications to the Opinion in the Independent Auditor's Report
397(18)
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
415(8)
AU-C 708 Consistency of Financial Statements
423(4)
AU-C 720 Other Information in Documents Containing Audited Financial Statements
427(4)
AU-C 725 Supplementary Information in Relation to The Financial Statements as a Whole
431(6)
AU-C 730 Required Supplementary Information
437(6)
AU-C 800 Special Considerations---Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
443(10)
AU-C 805 Special Considerations---Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
453(10)
AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements
463(8)
AU-C 810 Engagements to Report on Summary Financial Statements
471(10)
AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication
481(6)
AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country
487(6)
AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework
493(6)
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties
499(38)
AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933
537(6)
AU-C 930 Interim Financial Information
543(28)
AU-C 935 Compliance Audits
571(12)
AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements
583(26)
AU-C 945 Auditor Involvement With Exempt Offering Documents
609(4)
AT-C Preface
613(14)
AT-C 105 Concepts Common to All Attestation Engagements
627(6)
AT-C 205 Examination Engagements
633(22)
AT-C 210 Review Engagements
655(16)
AT-C 215 Agreed-Upon Procedures Engagements
671(14)
AT-C 305 Prospective Financial Information
685(12)
AT-C 310 Reporting on Pro Forma Financial Information
697(14)
AT-C 315 Compliance Attestation
711(10)
AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting
721(16)
AT-C Section 395 (Designated for AT Section 701) Management's Discussion and Analysis (MD&A)---A Summary
737(8)
AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
745(8)
AR-C 70 Preparation of Financial Statements
753(8)
AR-C 80 Compilation Engagements
761(24)
AR-C 90 Review of Financial Statements
785(38)
AR-C 120 Compilation of Pro Forma Financial Information
823(6)
Appendix A Cross-References to SASs, SSAEs, and SSARSs 829(2)
Appendix B List of AICPA Audit and Accounting Guides and AICPA Statements of Position---Auditing and Attestation 831(2)
Appendix C Other Auditing Publications 833(2)
Index 835
Joanne Flood, MBA, CPA, Rockville Center, NY has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.
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