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Wiley Practitioner's guide to GAAS 2020 : covering all SASs, SSAEs, SSARSs, and interpretations /
A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give audito...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons, Inc.,
[2020]
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards
- Terms of engagement
- Quality control for an engagement conducted in accordance with generally accepted auditing standards
- Audit documentation
- Consideration of fraud in a financial statement audit
- Consideration of laws and regulations in an audit of financial statements
- The auditor's communication with those charged with governance
- Communicating internal control related matters identified in an audit
- Planning an audit
- Understanding the entity and its environment and assessing the risks of material misstatement
- Materiality in planning and performing an audit
- Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained
- Audit considerations relating to an entity using a service organization
- Evaluation of misstatements identified during the audit
- Audit evidence
- Audit evidence-specific considerations for selected items
- External confirmations
- Opening balances-initial audit engagements, including reaudit engagements
- Analytical procedures
- Audit sampling
- Auditing accounting estimates, including fair value accounting estimates and related disclosures
- Related parties
- Subsequent events and subsequently discovered facts
- The auditor's consideration of an entity's ability to continue as a going concern
- Written representations
- Consideration of omitted procedures after the report release date
- Special considerations-audits of group financial statements (including the work of component auditors)
- Using the work of internal auditors
- Using the work of an auditor's specialist
- Forming an opinion and reporting on financial statements
- Modifications to the opinion in the independent auditor's report
- Emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report
- Consistency of financial statements
- Other information in documents containing audited financial statements
- Supplementary information in relation to the financial statements as a whole
- Required supplementary information
- Special considerations-audits of financial statements prepared in accordance with special purpose frameworks
- Special considerations-audits of single financial statements and specific elements, accounts, or items of a financial statement
- Reporting on compliance with aspects of contractual agreements or regulatory requirements in connection with audited financial statements
- Engagements to report on summary financial statements
- Alert that restricts the use of the auditor's written communication
- Financial statements prepared in accordance with a financial reporting framework generally accepted in another country
- Reports on application of requirements of an applicable financial reporting framework
- Letters for underwriters and certain other requesting parties
- Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933
- Interim financial information
- Compliance audits
- An audit of internal control over financial reporting that is integrated with an audit of financial statements
- Auditor involvement with exempt offering documents
- Preface
- Concepts common to all attestation engagements
- Examination engagements
- Review engagements
- Agreed-upon procedures engagements
- Prospective financial information
- Reporting on pro forma financial information
- Compliance attestation
- Reporting on an examination of controls at a service organization relevant to user entities' internal control over financial reporting
- Management's discussion and analysis
- General principles for engagements performed in accordance with statements on standards for accounting and review services
- Preparation of financial statements
- Compilation engagements
- Review of financial statements
- Special considerations-international reporting issues
- Compilation of pro forma financial information
- Definitions of Terms-AU-C Standards
- Definitions of Terms-AT-C Standards
- Defintions for Preparation, Compilation, and Review-AR-C Standards
- Cross-References to SASs, SSAEs, and SSARSs
- List of AICPA Audit and Accounting Guides and AICPA Statements of Position-Auditing and Attestation
- Other Auditing Publications.