Wiley Practitioner''s Guide to Gaas - Covering All Sass, Ssaes, Ssarss, Pcaob Auditing Standards,

Klappentext The clearest! easiest-to-use guide to understanding the newly clarified auditing standards-fully updated!This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job-identifying! interpreting! and applying the many audit! attest! review! and compilation standards relevant to a particular engagement.Wiley Practitioner's Guide to GAAS 2015 offers a clear and accessible distillation of the official language of GAAS! Statements on Standards for Attestation Engagements (SSAEs)! Statements on Standards for Accounting and Review Services (SSARSs)! and PCAOB Auditing Standards-as well as advice on exactly when and how to remain fully compliant with each.Wiley Practitioner's Guide to GAAS 2015 is organized according to the logical arrangement of the clarified auditing standards! presenting each section individually! and explaining how it is related to the audit process. Guidance is offered on the entire engagement process! in the form of practice notes! checklists! questionnaires! and real-world examples! illustrating how the fundamental requirements of each section are applied.Other key features include:* A brief identification of each auditing section! SSAE! SSARS! and PCAOB Auditing Standard with effective dates and tips on how to apply it* Highlights of new requirements in the clarified auditing standards* Concise listing and descriptions of each section's specific mandates! including definitions* Easy-to-read capsule summary of interpretations! plus selected technical alerts* Helpful techniques for remaining compliant with each standardNew in GAAS 2015:In 2014! the AICPA's Auditing Standards Board (ASB) issued the final standard in its clarity project-Using the Work of Internal Auditors. The ASB also issued new guidance on comfort letters! and the PCAOB has a new standard on auditing supplemental information. GAAS 2015 is completely updated to reflect the clarified standards and other new guidance. Zusammenfassung The all-in-one guide to the latest auditing standards! with clear explanations and moreWiley 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 complianceIdentifying! 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! ...

Table des matières

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 61

Détails du produit

• Auteurs: J. Flood, Joanne M Flood, Joanne M. Flood
• Edition: Wiley, John and Sons Ltd
• Langues: Anglais
• Format d'édition: Livre de poche
• Sortie: 10.04.2015
• EAN: 9781118978979
• ISBN: 978-1-118-97897-9
• Pages: 1008
• Thèmes: Wiley Regulatory Reporting; Wiley Regulatory Reporting
• Catégorie: Sciences sociales, droit, économie > Economie > Economie privée