Audit Risk Alert
American Institute of Certified Public Accountants (Verlag)
978-1-943546-58-9 (ISBN)
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It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments.
The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice.
To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including:
Technical Questions & Answer sections
An analysis of applicability
A breakdown of new terminology
An exploration of how practice will be affected
Special considerations for state and local governments
Implementation case studies
This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
| Erscheinungsdatum | 02.03.2017 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-943546-58-4 / 1943546584 |
| ISBN-13 | 978-1-943546-58-9 / 9781943546589 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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