Buch, Englisch, 880 Seiten, Paperback, Format (B × H): 189 mm x 235 mm, Gewicht: 1481 g
Reihe: Wiley Regulatory Reporting
Buch, Englisch, 880 Seiten, Paperback, Format (B × H): 189 mm x 235 mm, Gewicht: 1481 g
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-39648-2
Verlag: John Wiley & Sons
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Preface--Organization and Key Changes ix
About the Author xi
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 33
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 61
AU-C 260 The Auditor's Communication with Those Charged with Governance 67
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 73
AU-C 300 Planning an Audit 83
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 89
AU-C 320 Materiality in Planning and Performing an Audit 117
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 161
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 The 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 453
AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463
AU-C 810 Engagements to Report on Summary Financial Statements 471
AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481
AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487
AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499
AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537
AU-C 930 Interim Financial Information 543
AU-C 935 Compliance Audits 571
AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated With an Audit of Financial Statements 583
AU-C 945 Auditor Involvement With Exempt Offering Documents 609
AT-C Preface