Kategoria BISAC: Business & Economics >> Auditing

Updated as of June 1, 2016, this valuable resource provides a plain English approach to conducting an audit. This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. It provides illustrative examples, sample forms, and helpful techniques that small-and medium-size firms need to streamline their audit engagements.

Who Will Benefit:

• Smaller and regional accounting firms need this product to understand auditing standards
• Smaller and regional auditing firms need this product to...

Auditing that matters provides practical advice from an experienced chief audit executive (CAE) who is considered one of the most influential global thought leaders in the internal audit profession.

It's about:

• Providing the assurance, advice, and insight that the leaders of the organization need
• Focusing on the risks and issues that matter to the executive management team and the board
• Practicing enterprise risk-based auditing
• Communicating effectively to management and the board what they need to know, when they need to know, in a useful and actionable...

This Alert will help you create a smooth transition into performing your engagements under the new SSARS 21 standard. The new standard will have a major impact in this core area of practice, and this Alert was created to help CPAs meet the challenge of remaining compliant through the transition.

You'll find targeted discussion of new developments, strategies to help you identify sources of risk, and best practices to help you prepare for issues you may face in your current and future engagements.

Key Benefits:

• Recently Issued SSARS No. 21, Statements...

As a result of its Attestation Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements (AICPA, Professional Standards, AU-C sec. 940).

The ASB concluded that, because engagements performed under AT section 501, An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements (AICPA, Professional Standards), as well as related attestation interpretation...

This new edition helps achieve a robust understanding of regulatory developments affecting investor-owned, not-for-profit and governmental health care entities. It keeps you updated on emerging issues that may require consideration during 2015/16 risk assessment and planning procedures.

It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements, and features the following recently issued regulatory developments, accounting pronouncements, and audit risks:

Current Accounting and Auditing Issues:...

The Auditing Standards Board has issued SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 700), to clarify the format of the auditor's report that should be issued when the auditor conducts an audit in accordance with the standards of the PCAOB, but the audit is not under the jurisdiction of the PCAOB.

An audit is "under the jurisdiction of the PCAOB" if, to perform that audit, the auditor is required to be registered with, and...

You'll find targeted discussion of emerging practice issues, plus current economic, accounting and auditing developments.

Key Benefits:

Among other topics, this Alert focuses on risks related to recent NFP trends, going concern, revenue recognition, and fair value issues. Also included is a discussion of recent and planned IRS activity with regard to NFPs.

This alert also includes information on emerging issues such as:

• Measuring the effectiveness of nonprofits
• Alternative investment considerations
• Going concern
• IRS...

The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits.

To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this Alert to assist you in identifying current sources of risk within EBP audit engagements.

You'll find targeted discussion on new developments, issues auditors may face in their current audits, and a look at what's in the pipeline that may affect your engagements.

Key...

Entities of all sizes may be subject to risks of material misstatement when using financial instruments. This Audit Guide provides an in-depth understanding of financial instruments, as well as practical assistance for auditors who want to develop an effective audit approach to address such risks.

Detailed implementation guidance is provided for assessing an entity's internal control and responding to the risk of material misstatement, as well as guidance on reporting considerations. The implementation guidance is provided in a series of case studies to help you understand and apply...

Who is the author: Greg Hutchins PE CERM?

Greg Hutchins is a professional engineer, writer, maker, curator, and developer. Greg is the author of 15 ISO, risk, and supply management books. Greg is the risk evangelist who coined the expression Future of Quality: Risk® and is the developer of Certified Enterprise Risk Manager® (CERM) certificate.   

What is Value Added Auditing™ (VAA)?

Value Added Auditing (440 pages) is a process and risk based manual for ISO management...

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies.

Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC...

The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the -black box- of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision.

Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing...