Practice Aid: Audit and Accounting Manual, 2017

Aicpa (Autor)

Buch | Softcover

816 Seiten

2017
American Institute of Certified Public Accountants (Verlag)
978-1-945498-83-1 (ISBN)

Infos

Updated as of April 1, 2017, this comprehensive, step-by-step guide provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.

Autor

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.

Inhalt

HowAudit and Accounting Manual is Organized 1


AAM 1000 Introduction 3


1100 Introduction


AAM 2000 How to Use the Audit and Accounting Manual 9


2100 How to Use the Audit and Accounting Manual


AAM 3000 Engagement Planning and Administration 15


3100 Understanding the Assignment


3105 Planning the Engagement


3110 Assigning Personnel to the Engagement and Supervision


3115 Independence


3120 Obtaining an Understanding of the Entity and Its Environment


3125 Obtaining an Understanding of Internal Control


3130 Assessing the Risks of Material Misstatement


3140 Materiality and Misstatements Identified During the Audit


3145 Fraud


3150 Illegal Acts


3155 Analytical Procedures


3160 Audit Budget Samples


3165 Sample Engagement Letters


AAM 4000 Internal Control 195


4100 Introduction


4200 Internal Control Framework


AAM 5000 Designing and Performing Further Audit Procedures 225


5100 Audit Evidence and Designing Further Audit Procedures


5200 Performing Tests of Controls


5300 Performing Substantive Procedures


5400 Audit Sampling Considerations


5500 Suggested Supplemental Reference Materials


AAM 6000 Audit Documentation 295


6100 Audit Documentation General


6200 Form, Content, and Extent of Audit Documentation


6300 Organization and Filing (Indexing)


AAM 7000 Correspondence, External Confirmations, and Written Representations 317


7100 External Confirmations and Correspondence


7200 Requests for External Confirmations and Related Materials


7300 Litigation, Claims, and Assessments and Inquiries to Legal Counsel


7400 Written Representations and Representation Letters


7500 Communication With Management and Those Charged With Governance


7600 Reliance Letter


7700 Proposal Letter


AAM 8000 Alerts 427


8012 General Accounting and Auditing Developments 2016/17


[8013] [Reserved]


8015 Developments in Preparation, Compilation, and Review Engagements 2016/17


[8030] [Reserved]


[8040] [Reserved]


[8050] [Reserved]


[8060] [Reserved]


[8070] [Reserved]


[8090] [Reserved]


[8100] [Reserved]


[8120] [Reserved]


[8220] [Reserved]


[8240] [Reserved]


[8290] [Reserved]


[8300] [Reserved]


[8320] [Reserved]


AAM 9000 Auditors 525


9010 Overview Auditor s Report


9020 Unmodified Opinions


9030 Modified Opinions


9040 Material Misstatements


9050 Inability to Obtain Sufficient Appropriate Audit Evidence


9060 Additional Communications in the Auditor s Report Emphasis–of–Matter Paragraphs


9070 Additional Communications in the Auditor s Report Other–Matter Paragraphs


9080 Special Considerations in the United States


9090 Special Purpose Frameworks


9100 Comparative Financial Statements


9110 Initial Audit Engagements


9120 Single Financial Statement and Specific Elements, Accounts, or Items


9130 Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements


9140 Engagements to Report on Summary Financial Statements


9150 Group Audits


AAM10,000 Quality Control 643


10,100 Quality Control General


10,200 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm s Accounting and Auditing Practice For Small– and Medium–Sized Firms


10,210 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm s Accounting and Auditing Practice For Sole Practitioners


10,250 Statement on Quality Control Standards


10,280 Alternative Practice Structures Interpretation of the Independence Rule


10,300 Sample Quality Control Forms

Produkt-Details

• Erscheinungsdatum: 10.10.2017
• Reihe/Serie: AICPA
• Verlagsort: NC
• Sprache: englisch
• Maße: 215 x 273 mm
• Gewicht: 1648 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 1-945498-83-8 / 1945498838
• ISBN-13: 978-1-945498-83-1 / 9781945498831
• Zustand: Neuware