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" Assessing and responding to audit risk in a financial statement audit. "
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BL
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| Record Number
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557017
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| Doc. No
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b385728
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| Title & Author
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Assessing and responding to audit risk in a financial statement audit.
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| Publication Statement
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New York: NY John Wiley & Sons, Inc.,, 2014.
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| Series Statement
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American Institute of Certified Public Accountants.;AICPA audit guide.
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| Page. NO
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| ISBN
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1119448646
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: 9781119448648
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| Contents
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Authoritative and Nonauthoritative Guidance on the Auditor's Risk Assessment in a Financial Statement Audit. Overview of Applying the Audit Risk Standards -- Key Concepts Underlying the Auditor's Risk Assessment Process -- Planning and Performing Risk Assessment Procedures -- Understanding the Client, Its Environment, and Its Internal Control -- Risk Assessment and the Design of Further Audit Procedures -- Performing Further Audit Procedures -- Evaluating Audit Findings, Audit Evidence, and Deficiencies in Internal Control -- Additional Resources. Appendix A: Considerations in Establishing the Overall Audit Strategy -- Appendix B: Understanding the Entity and Its Environment -- Appendix C: Internal Control Components -- Appendix D: Exhibit-Management Antifraud Programs and Controls -- Appendix E: Illustrative Financial Statement Assertions and Examples of Substantive Procedures Illustrations for Inventories of a Manufacturing Company -- Appendix F: Consideration of Prior Year Uncorrected Misstatements -- Appendix G: Assessing the Severity of Identified Deficiencies in Internal Control -- Appendix H: Examples of Circumstances That May Be Deficiencies, Significant Deficiencies, or Material Weaknesses -- Appendix I: Suggestions for Conducting Inquiries -- Appendix J: Matters to Consider in Determining Performance Materiality -- Illustrative Audit Documentation Case Study. Appendix K: Illustrative Audit Documentation Case Study -- Appendix L: Schedule of Changes Made to the Text From the Previous Edition -- Index of Pronouncements and Other Technical Guidance.
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| Abstract
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September 1, 2014."; Includes indexes.
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| Subject
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Electronic books; Handbooks and manuals; Handbooks, manuals, etc
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