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Wiley Practitioner's Guide to GAAS 2017: Covering All Sass, Ssaes, Ssarss, and Interpretations

Medium: Buch
ISBN: 978-1-119-37377-3
Verlag: WILEY
Erscheinungstermin: 28.02.2017
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Produkteigenschaften

  • Artikelnummer: 9781119373773
  • Medium: Buch
  • ISBN: 978-1-119-37377-3
  • Verlag: WILEY
  • Erscheinungstermin: 28.02.2017
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2017
  • Serie: Wiley Regulatory Reporting
  • Produktform: Kartoniert
  • Gewicht: 1837 g
  • Seiten: 1040
  • Format (B x H x T): 188 x 234 x 56 mm
  • Ausgabetyp: Kein, Unbekannt
  • Vorauflage: 978-1-119-10759-0
  • Nachauflage: 978-1-119-39648-2
Autoren/Hrsg.

Autoren

Preface ix
About the Author xi
Organization and Key Changes xiii
AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1
AU-C 210 Terms of Engagement 9
AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15
AU-C 230 Audit Documentation 21
AU-C 240 Consideration of Fraud in a Financial Statement Audit 31
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59
AU-C 260 The Auditor's Communication with Those Charged with Governance 65
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71
AU-C 300 Planning an Audit 81
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87
AU-C 320 Materiality in Planning and Performing an Audit 115
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119
AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149
AU-C 450 Evaluation of Misstatements Identified during the Audit 159
AU-C 500 Audit Evidence 163
AU-C 501 Audit Evidence--Specific Considerations for Selected Items 167
AU-C 505 External Confirmations 201
AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 217
AU-C 520 Analytical Procedures 225
AU-C 530 Audit Sampling 239
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263
AU-C 550 Related Parties 275
AU-C 560 Subsequent Events and Subsequently Discovered Facts 287
AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 301
AU-C 580 Written Representations 317
AU-C 585 Consideration of Omitted Procedures after the Report Release Date 331
AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 337
AU-C 610 Using the Work of Internal Auditors 357
AU-C 620 Using the Work of an Auditor's Specialist 371
AU-C 700 Forming an Opinion and Reporting on Financial Statements 381
AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 395
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 413
AU-C 708 Consistency of Financial Statements 421
AU-C 720 Other Information in Documents Containing Audited Financial Statements 425
AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 429
AU-C 730 Required Supplementary Information 435
AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 441
AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 451
AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463
AU-C 810 Engagements to Report on Summary Financial Statements 471
AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481
AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487
AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499
AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537
AU-C 930 Interim Financial Information 543
AU-C 935 Compliance Audits 569
AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 581
AT-C Preface 607
AT-C 105 Concepts Common to All Attestation Engagements 621
AT-C 205 Examination Engagements 627
AT-C 210 Review Engagements 649
AT-C 215 Agreed-Upon Procedu