Wiley Practitioner's Guide to GAAS 2021

Preface--Organization and Key Changes About the Author 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 2 AU-C 210 Terms of Engagement 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 4 AU-C 230 Audit Documentation 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 7 AU-C 260 The Auditor's Communication with Those Charged with Governance 8 AU-C 265 Communicating Internal Control-Related Matters Identified in an Audit 9 AU-C 300 Planning an Audit 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 11 AU-C 320 Materiality in Planning and Performing an Audit 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 14 AU-C 450 Evaluation of Misstatements Identified during the Audit 15 AU-C 500 Audit Evidence 16 AU-C 501 Audit Evidence--Specific Considerations for Selected Items 17 AU-C 505 External Confirmations 18 AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 19 AU-C 520 Analytical Procedures 20 AU-C 530 Audit Sampling 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 22 AU-C 550 Related Parties 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 24 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 25 AU-C 580 Written Representations 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 27 AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 28 AU-C 610 Using the Work of Internal Auditors 29 AU-C 620 Using the Work of an Auditor's Specialist 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor's Report 32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 33 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 35 AU-C 708 Consistency of Financial Statements 36 AU-C 720 Other Information in Documents Containing Audited Financial Statements 37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 38 AU-C 730 Required Supplementary Information 39 AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 40 AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 42 AU-C 810 Engagements to Report on Summary Financial Statements 43 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 48 AU-C 930 Interim Financial Information 49 AU-C 935 Compliance Audits 50 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 51 AU-C 945 Auditor Involvement with Exempt Offering Documents 52 AT-C Preface 53 AT-C 105 Concepts Common to All Attestation Engagements 54 AT-C 205 Examination Engagements 55 AT-C 210 Review Engagements 56 AT-C 215 Agreed-Upon Procedures Engagements 57 AT-C 305 Prospective Financial Information 58 AT-C 310 Reporting on Pro Forma Financial Information 59 AT-C 315 Compliance Attestation 60 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 61 AT-C 701 Management's Discussion and Analysis 62 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 63 AR-C 70 Preparation of Financial Statements 64 AR-C 80 Compilation Engagements 65 AR-C 90 Review of Financial Statements 66 AR-C 100 Special Considerations--International Reporting Issues 67 AR-C 120 Compilation of Pro Forma Financial Information Appendix A Definitions of Terms--AU-C Standards Appendix B Definitions of Terms--AT-C Standards Appendix C Definitions for Preparation, Compilation, and Review--AR-C Standards Appendix D Other Auditing Publications Index