Wiley Practitioner's Guide to GAAS 2020

Covering all SASs, SSAEs, SSARSs, and Interpretations
Standards Information Network (Verlag)
  • 1. Auflage
  • |
  • erschienen am 7. Februar 2020
  • |
  • 928 Seiten
E-Book | PDF mit Adobe DRM | Systemvoraussetzungen
978-1-119-59601-1 (ISBN)

A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures

Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that's designed for greater understanding.

Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find:

  • Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation
  • Comprehensive guidance through the auditing process
  • Explanations of all attestation standards
  • Updates and interpretations of Statements on Standards for Accounting and Review Services

The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

  • Englisch
  • Newark
  • |
  • USA
John Wiley & Sons Inc
  • Für Beruf und Forschung
  • 3,50 MB
978-1-119-59601-1 (9781119596011)
weitere Ausgaben werden ermittelt
Preface-Organization and Key Changes ix

About the Author xiii

1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1

2 AU-C 210 Terms of Engagement 7

3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15

4 AU-C 230 Audit Documentation 21

5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 33

6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 61

7 AU-C 260 The Auditor's Communication with Those Charged with Governance 67

8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 73

9 AU-C 300 Planning an Audit 83

10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 89

11 AU-C 320 Materiality in Planning and Performing an Audit 117

12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 121

13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 151

14 AU-C 450 Evaluation of Misstatements Identified during the Audit 159

15 AU-C 500 Audit Evidence 163

16 AU-C 501 Audit Evidence-Specific Considerations for Selected Items 167

17 AU-C 505 External Confirmations 199

18 AU-C 510 Opening Balances-Initial Audit Engagements, Including Reaudit Engagements 215

19 AU-C 520 Analytical Procedures 223

20 AU-C 530 Audit Sampling 237

21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263

22 AU-C 550 Related Parties 275

23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 287

24 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 299

25 AU-C 580 Written Representations 315

26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329

27 AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) 335

28 AU-C 610 Using the Work of Internal Auditors 355

29 AU-C 620 Using the Work of an Auditor's Specialist 369

30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 379

31 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 393

32 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 411

33 AU-C 708 Consistency of Financial Statements 419

34 AU-C 720 Other Information in Documents Containing Audited Financial Statements 423

35 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 427

36 AU-C 730 Required Supplementary Information 435

37 AU-C 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 441

38 AU-C 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 451

39 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463

40 AU-C 810 Engagements to Report on Summary Financial Statements 471

41 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481

42 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 489

43 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 495

44 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 501

45 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 539

46 AU-C 930 Interim Financial Information 545

47 AU-C 935 Compliance Audits 573

48 AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 583

49 AU-C 945 Auditor Involvement with Exempt Offering Documents 609

50 AT-C Preface 613

51 AT-C 105 Concepts Common to All Attestation Engagements 617

52 AT-C 205 Examination Engagements 623

53 AT-C 210 Review Engagements 647

54 AT-C 215 Agreed-Upon Procedures Engagements 663

55 AT-C 305 Prospective Financial Information 677

56 AT-C 310 Reporting on Pro Forma Financial Information 691

57 AT-C 315 Compliance Attestation 705

58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 715

59 AT-C 701 Management's Discussion and Analysis 731

60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 739

61 AR-C 70 Preparation of Financial Statements 743

62 AR-C 80 Compilation Engagements 751

63 AR-C 90 Review of Financial Statements 775

64 AR-C 100 Special Considerations-International Reporting Issues 815

65 AR-C 120 Compilation of Pro Forma Financial Information 825

Appendix A Definitions of Terms-AU-C Standards 831

Appendix B Definitions of Terms-AT-C Standards 851

Appendix C Defintions for Preparation, Compilation, and Review-AR-C Standards 861

Appendix D Cross-References to SASs, SSAEs, and SSARSs 867

Appendix E List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position-Auditing and Attestation 869

Appendix F Other Auditing Publications 871

Index 873

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