Buch, Englisch, 880 Seiten, Format (B × H): 185 mm x 233 mm, Gewicht: 1524 g
Reihe: Wiley Regulatory Reporting
Buch, Englisch, 880 Seiten, Format (B × H): 185 mm x 233 mm, Gewicht: 1524 g
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-51173-1
Verlag: John Wiley & Sons
The definitive reference for clarified standards application and compliance, fully updated for 2019
The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements--including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)--this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS.
General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you:
* Identify and apply each auditing, SSAE and SSARS section
* Understand new requirements in clarified attestation standards
* Access technical alerts, interpretation summaries, and individual section descriptions and definitions
* Employ techniques to maintain compliance with each standard
TheWiley Practitioner's Guide to GAAS 2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
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
AU-C 210 Terms of Engagement 9
AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15
AU-C 230 Audit Documentation 21
AU-C 240 Consideration of Fraud in a Financial Statement Audit 33
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59
AU-C 260 The Auditor's Communication with Those Charged with Governance 65
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71
AU-C 300 Planning an Audit 81
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87
AU-C 320 Materiality in Planning and Performing an Audit 115
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119
AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149
AU-C 450 Evaluation of Misstatements Identified during the Audit 159
AU-C 500 Audit Evidence 163
AU-C 501 Audit Evidence--Specific Considerations for Selected Items 167
AU-C 505 External Confirmations 199
AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 215
AU-C 520 Analytical Procedures 223
AU-C 530 Audit Sampling 237
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263
AU-C 550 Related Parties 275
AU-C 560 Subsequent Events and Subsequently Discovered Facts 287
AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 299
AU-C 580 Written Representations 315
AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329
AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 335
AU-C 610 Using the Work of Internal Auditors 355
AU-C 620 Using the Work of an Auditor's Specialist 367
AU-C 700 Forming an Opinion and Reporting on Financial Statements 377
AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 391
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 409
AU-C 708 Consistency of Financial Statements 417
AU-C 720 Other Information in Documents Containing Audited Financial Statements 421
AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 425
AU-C 730 Required Supplementary Information 431
AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 437
AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 447
AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 457
AU-C 810 Engagements to Report on Summary Financial Statements 465
AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 475
AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 481
AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 487
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 493
AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 531
AU-C 930 Interim Financial Information 537
AU-C 935 Compliance Audits 565
AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 577
AU-C 945 Auditor Involvement with Exempt Offering Documents 603
AT-C Preface 607
AT-C 105 Concepts Common to All Attestation Engagements 621
AT-C 205 Examination Engagements 627
AT-C 210 Review Engagements 649
AT-C 215 Agreed-Upon Procedures Engagements 663
AT-C 305 Prospective Financial Information 677
AT-C 310 Reporting on Pro Forma Financial Information 689
AT-C 315 Compliance Attestation 703
AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 713
AT-C [Designated for AT Section 701 Management's Discussion and Section 395 Analysis] (MD&A)--A Summary 729
AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 737
AR-C 70 Preparation of Financial Statements 745
AR-C 80 Compilation Engagements 753
AR-C 90 Review of Financial Statements 777
AR-C 100 Special Considerations--International Reporting Issues 815
AR-C 120 Compilation of Pro Forma Financial Information 823
Appendix A Cross-References to SASs, SSAEs, and SSARSs 829
Appendix B List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position--Auditing and Attestation 831
Appendix C Other Auditing Publications 833
Index 835
