Wiley Practitioner's Guide to GAAS 2020

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