Codification of Statements on Auditing Standards, Numbers 122 to 138

2020
 
 
Standards Information Network (Verlag)
  • 1. Auflage
  • |
  • erschienen am 30. Juni 2020
  • |
  • 1792 Seiten
 
E-Book | PDF mit Adobe-DRM | Systemvoraussetzungen
978-1-119-74179-4 (ISBN)
 
This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients.

Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit.

This edition includes the following new standards:
* SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee
* Benefit Plans Subject to ERISA
* SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in
* Annual Reports
* SAS No. 138, Amendments to the Description of the Concept of Materiality
1. Auflage
  • Englisch
  • Newark
  • |
  • USA
John Wiley & Sons Inc
  • Für Beruf und Forschung
  • 9,50 MB
978-1-119-74179-4 (9781119741794)
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The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
How This Publication is Organized 1

Applicability of AICPA Professional Standards 3

U.S Auditing Standards-AICPA (Clarified) [AU-C]

AU-C Cross-References to SASs 9

AU-C Introduction 25

Foreword

Preface-Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards

Glossary of Terms

AU-C 200-299 General Principles and Responsibilities 65

200-Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards

200A-Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards

210-Terms of Engagement

220-Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards

230-Audit Documentation

9230-Audit Documentation: Auditing Interpretations of Section 230

240-Consideration of Fraud in a Financial Statement Audit

250-Consideration of Laws and Regulations in an Audit of Financial Statements

260-The Auditor's Communication With Those Charged With Governance

265-Communicating Internal Control Related Matters Identified in an Audit

9265-Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265

AU-C 300-499 Risk Assessment and Response to Assessed Risks 291

300-Planning an Audit

315-Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

320-Materiality in Planning and Performing an Audit

320A-Materiality in Planning and Performing an Audit

330-Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

402-Audit Considerations Relating to an Entity Using a Service Organization

450-Evaluation of Misstatements Identified During the Audit

450A-Evaluation of Misstatements Identified During the Audit

AU-C 500-599 Audit Evidence 457

500-Audit Evidence

9500-Audit Evidence: Auditing Interpretations of Section 500

501-Audit Evidence-Specific Considerations for Selected Items

505-External Confirmations

510-Opening Balances-Initial Audit Engagements, Including Reaudit Engagements

520-Analytical Procedures

530-Audit Sampling

540-Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

550-Related Parties

560-Subsequent Events and Subsequently Discovered Facts

570-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

580-Written Representations

585-Consideration of Omitted Procedures After the Report Release Date

AU-C 600-699 Using the Work of Others 717

600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)

600A-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)

9600-Special Considerations-Audits of Group Financial Statements (Including theWork of Component Auditors): Auditing Interpretations of Section 600

610-Using the Work of Internal Auditors

620-Using the Work of an Auditor's Specialist

9620-Using the Work of an Auditor's Specialist: Auditing Interpretations of Section 620

AU-C 700-799 Audit Conclusions and Reporting 901

700-Forming an Opinion and Reporting on Financial Statements

700A-Forming an Opinion and Reporting on Financial Statements

9700A-Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700

701-Communicating Key Audit Matters in the Independent Auditor's Report

703-Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

705-Modifications to the Opinion in the Independent Auditor's Report

705A-Modifications to the Opinion in the Independent Auditor's Report

706-Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report

706A-Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report

708-Consistency of Financial Statements

720-The Auditor's Responsibilities Relating to Other Information Included in Annual Reports

720A-Other Information in Documents Containing Audited Financial Statements

725-Supplementary Information in Relation to the Financial Statements as a Whole

9725-Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725

730-Required Supplementary Information

AU-C 800-899 Special Considerations1307

800-Special Considerations-Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks

805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

9805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805

806-Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements

810-Engagements to Report on Summary Financial Statements

AU-C 900-999 Special Considerations in the United States 1411

905-Alert That Restricts the Use of the Auditor's Written Communication

910-Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country

915-Reports on Application of Requirements of an Applicable Financial Reporting Framework

920-Letters for Underwriters and Certain Other Requesting Parties

925-Filings With the U.S Securities and Exchange Commission Under the Securities Act of 1933

930-Interim Financial Information

935-Compliance Audits

940-An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements

945-Auditor Involvement With Exempt Offering Documents

AU-C Appendixes 1677

AU-C Topical Index 1745

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