Wiley Practitioner's Guide to GAAS 2020

Component Auditors) 33528 AU-C 610 Using the Work of Internal Auditors 35529 AU-C 620 Using the Work of an Auditor's Specialist 36930 AU-C 700 Forming an Opinion and Reporting on Financial Statements 37931 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 39332 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 41133 AU-C 708 Consistency of Financial Statements 41934 AU-C 720 Other Information in Documents Containing Audited Financial Statements 42335 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 42736 AU-C 730 Required Supplementary Information 43537 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 44138 AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 45139 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 46340 AU-C 810 Engagements to Report on Summary Financial Statements 47141 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 48142 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 48943 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 49544 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 50145 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 53946 AU-C 930 Interim Financial Information 54547 AU-C 935 Compliance Audits 57348 AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 58349 AU-C 945 Auditor Involvement with Exempt Offering Documents 60950 AT-C Preface 61351 AT-C 105 Concepts Common to All Attestation Engagements 61752 AT-C 205 Examination Engagements 62353 AT-C 210 Review Engagements 64754 AT-C 215 Agreed-Upon Procedures Engagements 66355 AT-C 305 Prospective Financial Information 67756 AT-C 310 Reporting on Pro Forma Financial Information 69157 AT-C 315 Compliance Attestation 70558 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 71559 AT-C 701 Management's Discussion and Analysis 73160 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 73961 AR-C 70 Preparation of Financial Statements 74362 AR-C 80 Compilation Engagements 75163 AR-C 90 Review of Financial Statements 77564 AR-C 100 Special Considerations--International Reporting Issues 81565 AR-C 120 Compilation of Pro Forma Financial Information 825Appendix A Definitions of Terms--AU-C Standards 831Appendix B Definitions of Terms--AT-C Standards 851Appendix C Defintions for Preparation, Compilation, and Review--AR-C Standards 861Appendix D Cross-References to SASs, SSAEs, and SSARSs 867Appendix E List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position--Auditing and Attestation 869Appendix F Other Auditing Publications 871Index 873