Wiley Practitioner's Guide to GAAS 2023: Covering All SASs, SSAEs, SSARSs, and Interpretations

ISBN-13: 9781394152704 / Angielski / Miękka / 2023 / 1088 str.

Joanne M. Flood

Spis treści

Preface--Organization and Key Changes ixAbout the Author xv1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 12 AU-C 210 Terms of Engagement 73 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 174 AU-C 230 Audit Documentation 255 AU-C 240 Consideration of Fraud in a Financial Statement Audit 376 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 677 AU-C 260 The Auditor's Communication with Those Charged with Governance 738 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 819 AU-C 300 Planning an Audit 9110 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 9911 AU-C 320 Materiality in Planning and Performing an Audit 12912 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 13513 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 16514 AU-C 450 Evaluation of Misstatements Identified during the Audit 17315 AU-C 500 Audit Evidence 17916 AU-C 501 Audit Evidence--Specific Considerations for Selected Items 18517 AU-C 505 External Confirmations 21118 AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 22719 AU-C 520 Analytical Procedures 23520 AU-C 530 Audit Sampling 24921 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 27522 AU-C 550 Related Parties 29323 AU-C 560 Subsequent Events and Subsequently Discovered Facts 30724 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 32125 AU-C 580 Written Representations 33726 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 35127 AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 35728 AU-C 610 Using the Work of Internal Auditors 38129 AU-C 620 Using the Work of an Auditor's Specialist 39530 AU-C 700 Forming an Opinion and Reporting on Financial Statements 40531 AU-C 701 Communicating Key Audit Matters in the Independent Auditor's Report 43132 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 43933 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 47534 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 49935 AU-C 708 Consistency of Financial Statements 51336 AU-C 720 Other Information in Documents Containing Audited Financial Statements 51737 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 52338 AU-C 730 Required Supplementary Information 53139 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 53740 AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 55141 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 56542 AU-C 810 Engagements to Report on Summary Financial Statements 57343 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 58344 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 59145 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 59746 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 60347 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 64348 AU-C 930 Interim Financial Information 64949 AU-C 935 Compliance Audits 67750 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 68751 AU-C 945 Auditor Involvement with Exempt Offering Documents 71352 AT-C Preface 71753 AT-C 105 Concepts Common to All Attestation Engagements 72154 AT-C 205 Assertion-Based Examination Engagements 73555 AT-C 206 Direct Examination Engagements 75956 AT-C 210 Review Engagements 76957 AT-C 215 Agreed-Upon Procedures Engagements 78758 AT-C 305 Prospective Financial Information 80559 AT-C 310 Reporting on Pro Forma Financial Information 81960 AT-C 315 Compliance Attestation 83361 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting 84562 AT-C 395 Management's Discussion and Analysis 86163 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 86964 AR-C 70 Preparation of Financial Statements 87565 AR-C 80 Compilation Engagements 88366 AR-C 90 Review of Financial Statements 90767 AR-C 100 Special Considerations--International Reporting Issues 94968 AR-C 120 Compilation of Pro Forma Financial Information 959Appendix A Definitions of Terms--AU-C Standards 965Appendix B Definitions of Terms--AT-C Standards 987Appendix C Definitions of Terms--AR-C Standards 997Appendix D Interpretive Publications and Other Auditing Publications 1003Index 1005

O autorze

Joanne M. Flood, MBA, CPA, has worked with small business and large enterprise clients. She has worked for a Big 4 international firm and a small firm. Formerly, a senior manager in the AICPA's Professional Development Group, Joanne has produced training materials on auditing and accounting in a wide variety of media.