Wiley practitioner's guide to GAAS. covering all SASs, SSAEs, SSARSs, PCAOB auditing standards and interpretations / 2014 :

• Κύριος συγγραφέας: Flood, Joanne M. (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : John Wiley & Sons, Inc., [2014]
• Σειρά: Wiley Regulatory Reporting.
• Θέματα: Auditing > Standards > United States.; Accounting > Standards > United States.; Accounting > Standards > United States > Handbooks, manuals, etc.; Accounting.; Auditing > Standards > United States > Handbooks, manuals, etc.; Auditing.; BUSINESS & ECONOMICS > Accounting > Financial.; Accounting > Standards.; Auditing > Standards.; United States.; Electronic books.

The clearest, easiest-to-use guide to understanding GAAS 2013 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engag...

Πίνακας περιεχομένων:

• Cover; Title Page; Copyright; Contents; Preface; About the Author; Organization and Key Changes; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C Effective date and Applicability; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy.
• Interpretive PublicationsOther Auditing Publications; Independence2; Professional Skepticism; Interpretations; Techniques For Application; Management's Responsibilities; Auditor's Responsibilities; AU-C 210 Terms of Engagement; AU-C Effective date and Applicability; Applicability; Definitions of Terms; Objectives; Fundamental Requirements; Engagement Acceptance; Interpretations; Techniques for Application; Engagement Letter; Inquiries of the Predecessor Auditor; Illustration; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards.
• AU-C Effective date and ApplicabilityIntroduction; Au 220 Definitions of Terms; Objectives of AU-C Section 220; Fundamental Requirements; Quality Control Standards; Independence1; Due Care in the Performance of Work; Interpretations; Techniques for Application; Establishment of Quality Control Policies and Procedures; Elements of Quality Controls; Supervision; Administration of a Quality Control System; AU-C 230 Audit Documentation; AU-C Effective date and Applicability; AU Definitions of Terms; Objectives of AU-C Section 230; Fundamental Requirements; Requirement for Audit Documentation.
• Form, Content, and Extent of Audit DocumentationOwnership and Confidentiality; Documentation Requirements in Other Sections; Interpretations; Providing Access to or Copies of Audit Documentation to a Regulator (Issued July 1994; Revised June 1996; Revised October 2000; Revised January 2002; Revised December 2005; Revised December 15, 2012); Techniques for Application; Standardization of Audit Documentation; Preparation of Audit Documentation; Quality of Audit Documentation; AU-C Illustrations; AU-C 240 Consideration of Fraud in a Financial Statement Audit.
• AU-C Effective date and ApplicabilityAU-C Definitions of Terms; Objectives of AU-C Section 240; Fundamental Requirements; Basic Requirement; Professional Skepticism; Engagement team Discussion About Fraud ("Brainstorming"); Obtaining Information Needed to Identify Fraud Risks; Identifying Fraud Risks; Assessing Identified Risks; Responding to the Results of the Assessment; Evaluating Audit Evidence; Communication About Possible Fraud to Management and Those Charged with Governance; Documentation; Interpretations; Techniques for Application; Management's Responsibilities.