Wiley Practitioner's Guide to GAAS
John Wiley & Sons Inc (Verlag)
978-1-118-97897-9 (ISBN)
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The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change. Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical.
Wiley Practitioner's Guide to GAAS 2015 is a complete reference for the auditing professional, logically organized to allow for quick navigation. * Understand the real-world application of each standard * Learn each standard's effective date and specific mandates * Examine technical alerts, definitions, and interpretations * Develop techniques for maintaining compliance Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance.
Preface ix About the Author xiii Organization and Key Changes xv 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 17 AU-C 230 Audit Documentation 23 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 61 AU-C 260 The Auditor s Communication with Those Charged with Governance 67 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 75 AU-C 300 Planning an Audit 85 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 91 AU-C 320 Materiality in Planning and Performing an Audit 119 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 125 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 155 AU-C 450 Evaluation of Misstatements Identified During the Audit 163 AU-C 500 Audit Evidence 169 AU-C 501 Audit Evidence Specific Considerations for Selected Items 173 AU-C 505 External Confirmations 207 AU-C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 223 AU-C 520 Analytical Procedures 231 AU-C 530 Audit Sampling 245 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 269 AU-C 550 Related Parties 281 AU-C 560 Subsequent Events and Subsequently Discovered Facts 293 AU-C 570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern 307 AU-C 580 Written Representations 321 AU-C 585 Consideration of Omitted Procedures After the Report Release Date 335 AU-C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 341 AU-C 610 Using the Work of Internal Auditors 361 AU-C 620 Using the Work of an Auditor s Specialist 375 AU-C 700 Forming an Opinion and Reporting on Financial Statements 385 AU-C 705 Modifications to the Opinion in the Independent Auditor s Report 399 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor s Report 417 AU-C 708 Consistency of Financial Statements 425 AU-C 720 Other Information in Documents Containing Audited Financial Statements 429 AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 433 AU-C 730 Required Supplementary Information 439 AU-C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 445 AU-C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 457 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 467 AU-C 810 Engagements to Report on Summary Financial Statements 475 AU-C 905 Alert That Restricts the Use of the Auditor s Written Communication 485 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 493 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 499 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 505 AU-C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 545 AU-C 930 Interim Financial Information 551 AU-C 935 Compliance Audits 577 AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 589 AT 50 SSAE Hierarchy 591 AT 101 Attest Engagements 593 AT 201 Agreed-Upon Procedures Engagements 617 AT 301 Financial Forecasts and Projections 629 AT 401 Reporting on Pro Forma Financial Information 657 AT 501 An Examination of an Entity s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 669 AT 601 Compliance Attestation 693 AT 701 Management s Discussion and Analysis (MD&A) A Summary 707 AT 801 Reporting on Controls at a Service Organization 715 AR 60 90 Compilation and Review of Financial Statements 737 AR 110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 791 AR 120 Compilation of Pro Forma Financial Information 797 AR 200 Reporting on Comparative Financial Statements 803 AR 300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 817 AR 400 Communications Between Predecessor and Successor Accountants 821 AR 600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 825 PCAOB 1 References in Auditors Reports to the Standards of the Public Company Accounting Oversight Board 829 PCAOB 3 Audit Documentation 833 PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 839 PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 853 PCAOB 6 Evaluating Consistency of Financial Statements 873 PCAOB 7 Engagement Quality Review 877 PCAOB 8 Audit Risk 881 PCAOB 9 Audit Planning 883 PCAOB 10 Supervision of the Audit Engagement 887 PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 889 PCAOB 12 Identifying and Assessing Risks of Material Misstatement 893 PCAOB 13 The Auditor s Responses to the Risks of Material Misstatement 907 PCAOB 14 Evaluating Audit Results 915 PCAOB 15 Audit Evidence 919 PCAOB 16 Communication with Audit Committees 923 PCAOB 17 Auditing Supplemental Information Accompanying Audited Financial Statements 929 Appendix A: AU Sections Mapped to the Clarified AU-C Sections 935 Appendix B: Cross-References to SASs, SSAEs, and SSARSs 943 Appendix C: List of AICPA Audit and Accounting Guides 945 Appendix D: Other Auditing Publications in the GAAS Hierarchy 947 Index 949
| Reihe/Serie | Wiley Regulatory Reporting |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 186 x 235 mm |
| Gewicht | 1286 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-118-97897-8 / 1118978978 |
| ISBN-13 | 978-1-118-97897-9 / 9781118978979 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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