Wiley Practitioner′s Guide to GAAS 2021
John Wiley & Sons Inc (Verlag)
978-1-119-78964-2 (ISBN)
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The American Institute of Certified Public Accountants’ recent clarifications of all its professional standards and newly issued standards pose new compliance challenges for accounting professionals across the United States. And, it’s more important than ever to ensure you’re up to date with all applicable guidelines, rules, and regulations.
The Wiley Practitioner’s Guide to GAAS 2021 delivers a thorough description and analysis of all SASs, SSAEs, SSARSs, and Interpretations necessary for you to fully understand all the latest professional standards. The guide offers all the most recent revisions to the standards and explains them clearly and accurately, providing explicit guidance on how to conduct your engagements efficiently, effectively, and properly.
You’ll get helpful and practical direction on how to do your job as an accountant or auditor and save time by accessing all the info you need in a single, one-stop resource. You’ll discover how to organize yourself using the Statements on Auditing Standards, comprehensive guidance on the entirety of the auditing process, and explanations of all attestation and review, compilation, and preparation standards.
Perfect for accountants and auditors who demand efficient and practical access to the information they need on a daily basis, The Wiley Practitioner’s Guide to GAAS 2021 is an invaluable resource written from the ground up to save you time and simplify your compliance with professional standards.
Joanne M. Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's e-learning product line.
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
| Erscheinungsdatum | 25.06.2021 |
|---|---|
| Reihe/Serie | Wiley Regulatory Reporting |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 187 x 242 mm |
| Gewicht | 1790 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management |
| ISBN-10 | 1-119-78964-8 / 1119789648 |
| ISBN-13 | 978-1-119-78964-2 / 9781119789642 |
| Zustand | Neuware |
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