Wiley Practitioner′s Guide to GAAS 2019

Using the Work of an Auditor's Specialist 367AU-C 700 Forming an Opinion and Reporting on Financial Statements 377AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 391AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 409AU-C 708 Consistency of Financial Statements 417AU-C 720 Other Information in Documents Containing Audited Financial Statements 421AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 425AU-C 730 Required Supplementary Information 431AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 437AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 447AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 457AU-C 810 Engagements to Report on Summary Financial Statements 465AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 475AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 481AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 487AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 493AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 531AU-C 930 Interim Financial Information 537AU-C 935 Compliance Audits 565AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 577AU-C 945 Auditor Involvement with Exempt Offering Documents 603AT-C Preface 607AT-C 105 Concepts Common to All Attestation Engagements 621AT-C 205 Examination Engagements 627AT-C 210 Review Engagements 649AT-C 215 Agreed-Upon Procedures Engagements 663AT-C 305 Prospective Financial Information 677AT-C 310 Reporting on Pro Forma Financial Information 689AT-C 315 Compliance Attestation 703AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 713AT-C [Designated for AT Section 701 Management's Discussion and Section 395 Analysis] (MD&A)--A Summary 729AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 737AR-C 70 Preparation of Financial Statements 745AR-C 80 Compilation Engagements 753AR-C 90 Review of Financial Statements 777AR-C 100 Special Considerations--International Reporting Issues 815AR-C 120 Compilation of Pro Forma Financial Information 823Appendix A Cross-References to SASs, SSAEs, and SSARSs 829Appendix B List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position--Auditing and Attestation 831Appendix C Other Auditing Publications 833Index 835