Wiley Practitioner´s Guide to GAAS 2016: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations

Plain–English interpretations and applications of the latest GAAS Wiley Practitioner?s Guide to GAAS 2016 provides full guidance toward the latest guidelines and applications of Generally Accepted Auditing Standards. With detailed coverage of the newest releases, this helpful reference explains each standard in clear, accessible language and highlights the ways in which the standards are related. Organized for easy navigation, each statement is presented individually along with explanation, practice notes, practical illustrations, checklists and questionnaires to guide you through the auditing process. The book is written to align with the Statements on Auditing Standards, and includes updates and interpretations of all new Statements for Accounting and Review Services Compilation and Review statements to help you ensure a complete and fully compliant audit. Accounting standards are critical to the auditing process, but frequent revisions and new releases add a layer of complexity to compliance. This book provides interpretation and application notes for all GAAS standards, including all SASs, SSAEs, SSARSs and PCAOB. Get up to speed on the latest GAAS standards Walk through each statement step–by–step Utilize helpful tools to ensure full compliance Gain a deeper understanding of each standard?s applications Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor?s job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner?s Guide to GAAS 2016 presents clear, plain–language guidance toward the most recent GAAS standards, to help you find and understand the answers you need quickly. INDICE: 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 121 .AU–C 402 Audit Considerations Relating to an Entity Using a Service Organization 151 .AU–C 450 Evaluation of Misstatements Identified During the Audit 159 .AU–C 500 Audit Evidence 165 .AU–C 501 Audit Evidence Specific Considerations for Selected Items 169 .AU–C 505 External Confirmations 203 .AU–C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 219 .AU–C 520 Analytical Procedures 227 .AU–C 530 Audit Sampling 241 .AU–C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 265 .AU–C 550 Related Parties 277 .AU–C 560 Subsequent Events and Subsequently Discovered Facts 289 .AU–C 570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern 303 .AU–C 580 Written Representations 319 .AU–C 585 Consideration of Omitted Procedures After the Report Release Date 333 .AU–C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 339 .AU–C 610 Using the Work of Internal Auditors 359 .AU–C 620 Using the Work of an Auditor s Specialist 373 .AU–C 700 Forming an Opinion and Reporting on Financial Statements 383 .AU–C 705 Modifications to the Opinion in the Independent Auditor s Report 397 .AU–C 706 Emphasis–of–Matter Paragraphs and Other–Matter Paragraphs in the Independent Auditor s Report 415 .AU–C 708 Consistency of Financial Statements 423 .AU–C 720 Other Information in Documents Containing Audited Financial Statements 427 .AU–C 725 Supplementary Information in Relation to Financial Statements as a Whole 431 .AU–C 730 Required Supplementary Information 437 .AU–C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 443 .AU–C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 455 .AU–C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 467 .AU–C 810 Engagements to Report on Summary Financial Statements 475 .AU–C 905 Alert That Restricts the Use of the Auditor s Written Communication 485 .AU–C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 491 .AU–C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 497 .AU–C 920 Letters for Underwriters and Certain Other Requesting Parties 503 .AU–C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 543 .AU–C 930 Interim Financial Information 549 .AU–C 935 Compliance Audits 575 .AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 587 .AT 50 SSAE Hierarchy 589 .AT 101 Attest Engagements 591 .AT 201 Agreed–Upon Procedures Engagements 615 .AT 301 Financial Forecasts and Projections 627 .AT 401 Reporting on Pro Forma Financial Information 655 .AT 501 An Examination of an Entity s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 667 .AT 601 Compliance Attestation 691 .AT 701 Management s Discussion and Analysis (MD&A) A Summary 705 .AT 801 Reporting on Controls at a Service Organization 713 .AR–C 60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 735 .AR–C 70 Preparation of Financial Statements 743 .AR–C 80 Compilation Engagements 751 .AR–C 90 Review of Financial Statements 773 .AR 120 Compilation of Pro Forma Financial Information 807 .PCAOB 1 References in Auditors Reports to the Standards of the Public Company Accounting Oversight Board 813 .PCAOB 3 Audit Documentation 817 .PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 823 .PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 837 .PCAOB 6 Evaluating Consistency of Financial Statements 857 .PCAOB 7 Engagement Quality Review 861 .PCAOB 8 Audit Risk 865 .PCAOB 9 Audit Planning 867 .PCAOB 10 Supervision of the Audit Engagement 871 .PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 873 .PCAOB 12 Identifying and Assessing Risks of Material Misstatement 877 .PCAOB 13 The Auditor s Responses to the Risks of Material Misstatement 891 .PCAOB 14 Evaluating Audit Results 899 .PCAOB 15 Audit Evidence 905 .PCAOB 16 Communicating with Audit Committees 909 .PCAOB 17 Auditing Supplemental Information Accompanying Audited Financial Statements 915 .PCAOB 18 Related Parties 919 .Appendix A: Cross–References to SASs, SSAEs, and SSARSs 927 .Appendix B: List of AICPA Audit and Accounting Guides and AICPA Statements of Position Auditing and Attestation 929 .Appendix C: Other Auditing Publications 931 .Index 933

• ISBN: 978-1-119-10759-0
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 984
• Fecha Publicación: 05/02/2016
• Nº Volúmenes: 1
• Idioma: Inglés