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Wiley practitioner's guide to GAAS 2015 : covering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations

Author: Joanne M Flood
Publisher: Chichester : Wiley, [2015] ©2015
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
"The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley 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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Erscheint auch als:
Flood, Joanne M. Wiley Practitioner's Guide to GAAS 2015 .
Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Druck-Ausgabe
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Joanne M Flood
ISBN: 9781118979051 1118979052 9781118979037 1118979036 1118978978 9781118978979 9781118979044 1118979044
OCLC Number: 903899791
Notes: Includes index.
Description: 1 online resource (xvi, 976 pages)
Contents: AU-C 200, Overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards --
AU-C 210, Terms of engagement --
AU-C 220, Quality control for an engagement conducted in accordance with generally accepted auditing standards --
AU-C 230, Audit documentation --
AU-C 240, Consideration of fraud in a financial statement audit --
AU-C 250, Consideration of laws and regulations in an audit of financial statements --
AU-C 260, The auditor's communication with those charged with governance --
AU-C 265, Communicating internal control related matters identified in an audit --
AU-C 300, Planning an audit --
AU-C 315, Understanding the entity and its environment and assessing the risks of material misstatement --
AU-C 320, Materiality in planning and performing an audit --
AU-C 330, Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained --
AU-C 402, Audit considerations relating to an entity using a service organization --
AU-C 450, Evaluation of misstatements identified during the audit --
AU-C 500, Audit evidence --
AU-C 501, Audit evidence--specific considerations for selected items --
AU-C 505, External confirmations --
AU-C 510, Opening balances--initial audit engagements, including reaudit engagements --
AU-C 520, Analytical procedures --
AU-C 530, Audit sampling --
AU-C 540, Auditing accounting estimates, including fair value accounting estimates and related disclosures --
AU-C 550, Related parties --
AU-C 560, Subsequent events and subsequently discovered facts --
AU-C 570, The auditor's consideration of an entity's ability to continue as a going concern --
AU-C 580, Written representations --
AU-C 585, Consideration of omitted procedures after the report release date --
AU-C 600, Special considerations--audits of group financial statements (including the work of component auditors) --
AU-C 610, Using the work of internal auditors --
AU-C 620, Using the work of an auditor's specialist --
AU-C 700, Forming an opinion and reporting on financial statements --
AU-C 705, Modifications to the opinion in the independent auditor's report --
AU-C 706, Emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report --
AU-C 708, Consistency of financial statements --
AU-C 720, Other information in documents containing audited financial statements --
AU-C 725, Supplementary information in relation to financial statements as a whole --
AU-C 730, Required supplementary information --
AU-C 800, Special considerations--audits of financial statements prepared in accordance with special purpose frameworks --
AU-C 805, Special considerations--audits of single financial statements and specific elements, accounts, or items of a financial statement --
AU-C 806, Reporting on compliance with aspects of contractual agreements or regulatory requirements in connection with audited financial statements --
AU-C 810, Engagements to report on summary financial statements --
AU-C 905, Alert that restricts the use of the auditor's written communication --
AU-C 910, Financial statements prepared in accordance with a financial reporting framework generally accepted in another country --
AU-C 915, Reports on application of requirements of an applicable financial reporting framework --
AU-C 920, Letters for underwriters and certain other requesting parties --
AU-C 925, Filings with the US Securities and Exchange Commission under the Securities Act of 1933 --
AU-C 930, Interim financial information --
AU-C 935, Compliance audits --
AT 20, Defining professional requirements in statements on standards for attest engagements --
AT 50, SSAE hierarchy --
AT 101, Attest engagements --
AT 201, Agreed-upon procedures engagements --
AT 301, Financial forecasts and projections --
AT 401, Reporting on pro forma financial information --
AT 501, An examination of an entity's internal control over financial reporting that is integrated with an audit of its financial statements --
AT 601, Compliance attestation --
AT 701, Management's discussion and analysis (MD & A)--a summary --
AT 801, Reporting on controls at a service organization --
AR 60-90, Compilation and review of financial statements --
AR 110, Compilation of specified elements, accounts, or items of a financial statement --
AR 120, Compilation of pro forma financial information --
AR 200, Reporting on comparative financial statements --
AR 300, Compilation reports on financial statements included in certain prescribed forms --
AR 400, Communications between predecessor and successor accountants --
AR 600, Reporting on personal financial statements included in written personal financial --
PCAOB 1, References in auditors' reports to the standards of the public company accounting oversight board --
PCAOB 3, Audit documentation --
PCAOB 4, Reporting on whether a previously reported material weakness continues to exist --
PCAOB 5, An audit of internal control over financial reporting that is integrated with an audit of financial statements --
PCAOB 6, Evaluating consistency of financial statements --
PCAOB 7, Engagement quality review --
PCAOB 8, Audit risk --
PCAOB 9, Audit planning --
PCAOB 10, Supervision of the audit engagement --
PCAOB 11, Consideration of materiality in planning and performing an audit --
PCAOB 12, Identifying and assessing risks of material misstatement --
PCAOB 13, The auditor's responses to the risks of material misstatement --
PCAOB 14, Evaluating audit results --
PCAOB 15, Audit evidence --
PCAOB 16, Communication with audit committees --
PCAOB 17, Auditing supplemental information accompanying audited financial statements.
Other Titles: Practitioner's guide to GAAS 2015
Responsibility: Joanne M. Flood.

Abstract:

The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards,  Read more...

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