‏588.00 ₪

Wiley Practitioner's Guide to GAAS 2018 - Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards

‏588.00 ₪
ISBN13
9781119396482
יצא לאור ב
New York
זמן אספקה
21 ימי עסקים
עמודים
880
פורמט
Paperback / softback
תאריך יציאה לאור
11 במאי 2018
מחליף את פריט
1W119373770
שם סדרה
Wiley Regulatory Reporting
The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards--fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job--identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2018 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)--as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2018 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire 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, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation 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 standard
מידע נוסף
עמודים 880
מחליף את פריט 1W119373770
פורמט Paperback / softback
ISBN10 1119396484
יצא לאור ב New York
תאריך יציאה לאור 11 במאי 2018
תוכן עניינים Preface-Organization and Key Changes ix About the Author xi 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 15 AU-C 230 Audit Documentation 21 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 73 AU-C 300 Planning an Audit 83 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 89 AU-C 320 Materiality in Planning and Performing an Audit 117 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 121 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 151 AU-C 450 Evaluation of Misstatements Identified during the Audit 161 AU-C 500 Audit Evidence 165 AU-C 501 Audit Evidence-Specific Considerations for Selected Items 169 AU-C 505 External Confirmations 203 AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements 219 AU-C 520 Analytical Procedures 227 AU-C 530 Audit Sampling 241 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 265 AU-C 550 Related Parties 277 AU-C 560 Subsequent Events and Subsequently Discovered Facts 289 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 303 AU-C 580 Written Representations 319 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 333 AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 339 AU-C 610 Using the Work of Internal Auditors 359 AU-C 620 Using the Work of an Auditor's Specialist 373 AU-C 700 Forming an Opinion and Reporting on Financial Statements 383 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 397 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 415 AU-C 708 Consistency of Financial Statements 423 AU-C 720 Other Information in Documents Containing Audited Financial Statements 427 AU-C 725 Supplementary Information in Relation to The Financial Statements as a Whole 431 AU-C 730 Required Supplementary Information 437 AU-C 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 443 AU-C 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 453 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463 AU-C 810 Engagements to Report on Summary Financial Statements 471 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499 AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537 AU-C 930 Interim Financial Information 543 AU-C 935 Compliance Audits 571 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements 583 AU-C 945 Auditor Involvement With Exempt Offering Documents 609 AT-C Preface 613 AT-C 105 Concepts Common to All Attestation Engagements 627 AT-C 205 Examination Engagements 633 AT-C 210 Review Engagements 655 AT-C 215 Agreed-Upon Procedures Engagements 671 AT-C 305 Prospective Financial Information 685 AT-C 310 Reporting on Pro Forma Financial Information 697 AT-C 315 Compliance Attestation 711 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 721 AT-C (Designated for AT Section 701) Management's Discussion Section 395 and Analysis (MD&A)-A Summary 737 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 745 AR-C 70 Preparation of Financial Statements 753 AR-C 80 Compilation Engagements 761 AR-C 90 Review of Financial Statements 785 AR-C 120 Compilation of Pro Forma Financial Information 823 Appendix A Cross-References to SASs, SSAEs, and SSARSs 829 Appendix B List of AICPA Audit and Accounting Guides and AICPA Statements of Position-Auditing and Attestation 831 Appendix C Other Auditing Publications 833 Index 835
זמן אספקה 21 ימי עסקים