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" Wiley practitioner's guide to GAAS 2016 : "
Joanne M. Flood
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BL
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| Record Number
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662622
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dltt
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| Main Entry
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Flood, Joanne M.
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| Title & Author
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Wiley practitioner's guide to GAAS 2016 : : covering all SASs, SSAEs, SSARSs, PCABOB auditing standards, and interpretations /\ Joanne M. Flood
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| Page. NO
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1 online resource
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| ISBN
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9781119233510
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: 1119233518
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9781119107590
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| Notes
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Includes index
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| Contents
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AU-C200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards -- AU-C 210 Terms of Engagement -- AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards -- AU-C 230 Audit Documentation -- AU-C 240 Consideration of Fraud in a Financial Statement Audit -- AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements -- AU-C 260 The Auditor's Communication with Those Charged with Governance -- AU-C 265 Communicating Internal Control Related Matters Identified in an Audit -- AU-C 300 Planning an Audit -- AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement -- AU-C 320 Materiality in Planning and Performing an Audit -- AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained -- AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization -- AU-C 450 Evaluation of Misstatements Identified During the Audit -- AU-C 500 Audit Evidence -- AU-C 501 Audit Evidence: Specific Considerations for Selected Items -- AU-C 505 External Confirmations -- AU-C 510 Opening Balances: Initial Audit Engagements, Including Reaudit Engagements -- AU-C 520 Analytical Procedures -- AU-C530 Audit Sampling -- AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures -- AU-C 550 Related Parties -- AU-C 560 Subsequent Events and Subsequently Discovered Facts -- AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern -- AU-C 580 Written Representations -- AU-C 585 Consideration of Omitted Procedures After the Report Release Date -- AU-C 600 Special ConsiderationsAudits of Group Financial Statements (Including the Work of Component Auditors) -- AU-C 610 Using the Work of Internal Auditors -- AU-C 620 Using the Work of an Auditor's Specialist -- AU-C 700 Forming an Opinion and Reporting on Financial Statements -- AU-C 705 Modifications to the Opinion in the Independent Auditor's Report -- AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report -- AU-C 708 Consistency of Financial Statements -- AU-C 720 Other Information in Documents Containing Audited Financial Statements -- AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole -- AU-C 730 Required Supplementary Information -- AU-C 800 Special Considerations: Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks -- AU-C 805 Special Considerations: Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement -- AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements -- AU-C 810 Engagements to Report on Summary Financial Statements -- AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication -- AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country -- AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework -- AU-C 920 Letters for Underwriters and Certain Other Requesting Parties -- AU-C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 -- AU-C 930 Interim Financial Information -- AU-C 935 Compliance Audits -- AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements -- AT 50 SSAE Hierarchy -- AT 101 Attest Engagements -- AT 201 Agreed-Upon Procedures Engagements -- AT 301 Financial Forecasts and Projections -- AT 401 Reporting on Pro Forma Financial Information -- AT 501 An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements -- AT 601 Compliance Attestation -- AT 701 Management's Discussion and Analysis (MD&A): A Summary, -- AT 801 Reporting on Controls at a Service Organization -- AR-C 60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services -- AR-C 70 Preparation of Financial Statements -- AR-C 80 Compilation Engagements -- AR-C 90 Review of Financial Statements -- AR 120 Compilation of Pro Forma Financial Information -- PCAOB 1 References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board -- PCAOB 3 Audit Documentation -- PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist -- PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements -- PCAOB 6 Evaluating Consistency of Financial Statements -- PCAOB 7 Engagement Quality Review -- PCAOB 8 Audit Risk -- PCAOB 9 Audit Planning -- PCAOB 10 Supervision of the Audit Engagement -- PCAOB 11 Consideration of Materiality in Planning and Performing an Audit -- PCAOB 12 Identifying and Assessing Risks of Material Misstatement -- PCAOB 13 The Auditor's Responses to the Risks of Material Misstatement -- PCAOB 14 Evaluating Audit Results -- PCAOB 15 Audit Evidence -- PCAOB 16 Communicating with Audit Committees -- PCAOB 17 Auditing Supplemental Information Accompanying Audited Financial Statements -- PCAOB 18 Related Parties -- Appendix A: Cross-References to SASs, SSAEs, and SSARSs -- Appendix B: List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position : Auditing and Attestation -- Appendix C: Other Auditing Publications
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| Subject
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Auditing-- Standards-- United States.
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Accounting-- Standards-- United States.
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| Dewey Classification
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658.4/013
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| LC Classification
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HF5616.U5W558 2016eb
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| Added Entry
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Ohio Library and Information Network.
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