Wiley Practitioner's Guide to GAAS 2013
Covering all SASs, SSAEs, SSARSs, and Interpretations
(Sprache: Englisch)
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market--fully updatedThis latest resource to understanding GAAS addresses the toughest part of the job--identifying, interpreting, and applying the many audit, attest, review, and...
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The clearest, easiest-to-use guide to understanding GAAS 2013 on the market--fully updated
This latest resource to understanding GAAS addresses the toughest part of the job--identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument.
* A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
* A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
* Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
* Concise listing and descriptions of each standard's specific mandate
* Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
* Helpful techniques for remaining compliant with each standard
* Examples and illustrations for testing internal controls
Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
Klappentext zu „Wiley Practitioner's Guide to GAAS 2013 “
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market--fully updatedThis latest resource to understanding GAAS addresses the toughest part of the job--identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument.
A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
Concise listing and descriptions of each standard's specific mandate
Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
Helpful techniques for remaining compliant with each standard
Examples and illustrations for testing internal controls
Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
Inhaltsverzeichnis zu „Wiley Practitioner's Guide to GAAS 2013 “
Preface xiAbout the Author xv
Organization and Key Changes xvii
AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards) 1
AU 311 Planning and Supervision 17
AU 312 Audit Risk and Materiality in Conducting an Audit 33
AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 49
AU 315 Communications Between Predecessor and Successor Auditors 79
AU 316 Consideration of Fraud in a Financial Statement Audit 93
AU 317 Illegal Acts by Clients 123
AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 131
AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements 161
AU 324 Service Organizations 173
AU 325 Communicating Internal Control Related Matters Identified in an Audit 193
AU 326 Audit Evidence 205
AU 328 Auditing Fair Value Measurements and Disclosures 211
AU 329 Analytical Procedures 221
AU 330 The Confirmation Process 237
AU 331 Inventories 255
AU 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 269
AU 333 Management Representations 287
AU 334 Related Parties 311
AU 336 Using the Work of a Specialist 325
AU 337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments 337
AU 339 Audit Documentation 355
AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 369
AU 342 Auditing Accounting Estimates 385
AU 350 Audit Sampling 393
AU 380 The Auditor's Communication with Those Charged with Governance 419
AU 390 Consideration of Omitted Procedures after the Report Date 429
AU 410 Adherence to GAAP 437
AU 420 Consistency of Application of Generally Accepted Accounting Principles 443
AU 431 Adequacy of Disclosure in Financial Statements 451
AU 504 Association with Financial Statements 455
AU 508 Reports on Audited Financial
... mehr
Statements 463
AU 530 Dating of the Independent Auditor's Report 525
AU 532 Restricting the Use of an Auditor's Report 531
AU 534 Reporting on Financial Statements Prepared for Use in Other Countries 539
AU 543 Part of Audit Performed by Other Independent Auditors 549
AU 544 Lack of Conformity with Generally Accepted Accounting Principles 575
AU 550 Other Information in Documents Containing Audited Financial Statements 579
AU 551 Supplementary Information in Relation to the Financial Statements as a Whole 583
AU 552 Reporting on Condensed Financial Statements and Selected Financial Data 593
AU 558 Required Supplementary Information 607
AU 560 Subsequent Events 619
AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report 631
AU 623 Special Reports 637
AU 625 Reports on the Application of Accounting Principles 671
AU 634 Letters for Underwriters and Certain Other Requesting Parties 679
AU 711 Filings Under Federal Securities Statutes 749
AU 722 Interim Financial Information 759
AU 801 Compliance Audits 795
AU 901 Public Warehouses: Controls and Auditing Procedures for Goods Held 807
AT 101 Attest Engagements 815
AT 201 Agreed-Upon Procedures Engagements 841
AT 301 Financial Forecasts and Projections 853
AT 401 Reporting on Pro Forma Financial Information 881
AT 501 An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 893
AT 601 Compliance Attestation 917
AT 701 Management's Discussion and Analysis (MD&A)--A Summary 931
AT 801 Reporting on Controls at a Service Organization 939
AR 60-90 Compilation and Review of Financial Statements 961...
AU 530 Dating of the Independent Auditor's Report 525
AU 532 Restricting the Use of an Auditor's Report 531
AU 534 Reporting on Financial Statements Prepared for Use in Other Countries 539
AU 543 Part of Audit Performed by Other Independent Auditors 549
AU 544 Lack of Conformity with Generally Accepted Accounting Principles 575
AU 550 Other Information in Documents Containing Audited Financial Statements 579
AU 551 Supplementary Information in Relation to the Financial Statements as a Whole 583
AU 552 Reporting on Condensed Financial Statements and Selected Financial Data 593
AU 558 Required Supplementary Information 607
AU 560 Subsequent Events 619
AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report 631
AU 623 Special Reports 637
AU 625 Reports on the Application of Accounting Principles 671
AU 634 Letters for Underwriters and Certain Other Requesting Parties 679
AU 711 Filings Under Federal Securities Statutes 749
AU 722 Interim Financial Information 759
AU 801 Compliance Audits 795
AU 901 Public Warehouses: Controls and Auditing Procedures for Goods Held 807
AT 101 Attest Engagements 815
AT 201 Agreed-Upon Procedures Engagements 841
AT 301 Financial Forecasts and Projections 853
AT 401 Reporting on Pro Forma Financial Information 881
AT 501 An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 893
AT 601 Compliance Attestation 917
AT 701 Management's Discussion and Analysis (MD&A)--A Summary 931
AT 801 Reporting on Controls at a Service Organization 939
AR 60-90 Compilation and Review of Financial Statements 961...
... weniger
Bibliographische Angaben
- Autor: Joanne M. Flood
- 2012, 10. Aufl., 1204 Seiten, Maße: 18,5 x 23,4 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 1118277260
- ISBN-13: 9781118277263
Sprache:
Englisch
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