Wiley practitioner's guide to GAAS 2015 : covering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations /

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The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each stat...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Flood, Joanne M. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester, West Sussex : John Wiley & Sons, [2015]
Temas:
Auditing > Standards > United States.
Accounting > Standards > United States.
Comptabilité > Normes > États-Unis.
Accounting > Standards
Auditing > Standards
United States
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Title Page; Copyright; Table of Contents; PREFACE; ABOUT THE AUTHOR; ORGANIZATION AND KEY CHANGES; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C ORIGINAL PRONOUNCEMENTS; AU-C 200 DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 200; FUNDAMENTAL REQUIREMENTS; MANAGEMENT RESPONSIBILITIES; DEFINING PROFESSIONAL REQUIREMENTS IN STATEMENTS ON AUDITING STANDARDS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 210 Terms of Engagement; AU-C ORIGINAL PRONOUNCEMENT; APPLICABILITY; DEFINITIONS OF TERMS
  • OBJECTIVESFUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; ILLUSTRATION; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards; AU-C ORIGINAL PRONOUNCEMENT; INTRODUCTION; AU 220 DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 220; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 230 Audit Documentation; AU-C ORIGINAL PRONOUNCEMENTS; AU-C DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 230; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C ILLUSTRATIONS
  • AU-C 240 Consideration of Fraud in a Financial Statement AuditAU-C ORIGINAL PRONOUNCEMENT; AU-C DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 240; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C ILLUSTRATIONS; AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements; AU-C ORIGINAL PRONOUNCEMENT; AU-C 250 DEFINITION OF TERM; OBJECTIVES OF AU SECTION 250; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 260 The Auditor's Communication with Those Charged with Governance; AU-C ORIGINAL PRONOUNCEMENTS
  • AU-C DEFINITIONS OF TERMSOBJECTIVES OF AU-C SECTION 260; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 265 Communicating Internal Control Related Matters Identified in an Audit; AU-C ORIGINAL PRONOUNCEMENTS; AU-C DEFINITIONS OF TERMS; OBJECTIVES; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 265 ILLUSTRATIONS; AU-C 300 Planning an Audit; AU-C ORIGINAL PRONOUNCEMENT; OBJECTIVES OF AU-C SECTION 300; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION
  • AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementAU-C ORIGINAL PRONOUNCEMENT; DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 315; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; ILLUSTRATIONS; AU-C 320 Materiality in Planning and Performing an Audit; AU-C PRONOUNCEMENT; DEFINITION OF TERM; OBJECTIVE OF AU-C SECTION 320; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

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