Wiley Practitioner's Guide to GAAS 2020 : Covering All SASs, SSAEs, SSARSs, and Interpretations
Wiley Practitioner's Guide to GAAS 2020 : Covering All SASs, SSAEs, SSARSs, and Interpretations
Click to enlarge
Author(s): Flood, Joanne M.
ISBN No.: 9781119596042
Pages: 928
Year: 202002
Format: E-Book
Price: $ 144.90
Dispatch delay: Dispatched between 7 to 15 days
Status: Available

Preface--Organization and Key Changes ix About the Author xiii 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 2 AU-C 210 Terms of Engagement 7 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 4 AU-C 230 Audit Documentation 21 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 33 6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 61 7 AU-C 260 The Auditor''s Communication with Those Charged with Governance 67 8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 73 9 AU-C 300 Planning an Audit 83 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 89 11 AU-C 320 Materiality in Planning and Performing an Audit 117 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 121 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 151 14 AU-C 450 Evaluation of Misstatements Identified during the Audit 159 15 AU-C 500 Audit Evidence 163 16 AU-C 501 Audit Evidence--Specific Considerations for Selected Items 167 17 AU-C 505 External Confirmations 199 18 AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 215 19 AU-C 520 Analytical Procedures 223 20 AU-C 530 Audit Sampling 237 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263 22 AU-C 550 Related Parties 275 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 287 24 AU-C 570 The Auditor''s Consideration of an Entity''s Ability to Continue as a Going Concern 299 25 AU-C 580 Written Representations 315 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329 27 AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 335 28 AU-C 610 Using the Work of Internal Auditors 355 29 AU-C 620 Using the Work of an Auditor''s Specialist 369 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 379 31 AU-C 705 Modifications to the Opinion in the Independent Auditor''s Report 393 32 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor''s Report 411 33 AU-C 708 Consistency of Financial Statements 419 34 AU-C 720 Other Information in Documents Containing Audited Financial Statements 423 35 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 427 36 AU-C 730 Required Supplementary Information 435 37 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 441 38 AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 451 39 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463 40 AU-C 810 Engagements to Report on Summary Financial Statements 471 41 AU-C 905 Alert That Restricts the Use of the Auditor''s Written Communication 481 42 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 489 43 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 495 44 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 501 45 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 539 46 AU-C 930 Interim Financial Information 545 47 AU-C 935 Compliance Audits 573 48 AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 583 49 AU-C 945 Auditor Involvement with Exempt Offering Documents 609 50 AT-C Preface 613 51 AT-C 105 Concepts Common to All Attestation Engagements 617 52 AT-C 205 Examination Engagements 623 53 AT-C 210 Review Engagements 647 54 AT-C 215 Agreed-Upon Procedures Engagements 663 55 AT-C 305 Prospective Financial Information 677 56 AT-C 310 Reporting on Pro Forma Financial Information 691 57 AT-C 315 Compliance Attestation 705 58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities'' Internal Control over Financial Reporting 715 59 AT-C 701 Management''s Discussion and Analysis 731 60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 739 61 AR-C 70 Preparation of Financial Statements 743 62 AR-C 80 Compilation Engagements 751 63 AR-C 90 Review of Financial Statements 775 64 AR-C 100 Special Considerations--International Reporting Issues 815 65 AR-C 120 Compilation of Pro Forma Financial Information 825 Appendix A Definitions of Terms--AU-C Standards 831 Appendix B Definitions of Terms--AT-C Standards 851 Appendix C Defintions for Preparation, Compilation, and Review--AR-C Standards 861 Appendix D Cross-References to SASs, SSAEs, and SSARSs 867 Appendix E List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position--Auditing and Attestation 869 Appendix F Other Auditing Publications 871 Index 873.


To be able to view the table of contents for this publication then please subscribe by clicking the button below...
To be able to view the full description for this publication then please subscribe by clicking the button below...