Wiley Practitioner′s Guide to GAAS 2019

1. Auflage 2019
ISBN: 978-1-119-51173-1
Verlag: John Wiley & Sons

Buch, Englisch, 880 Seiten, Format (B × H): 185 mm x 233 mm, Gewicht: 1524 g

Reihe: Wiley Regulatory Reporting

Lieferung vom Verlag mit leichten Qualitätsmängeln möglich

Autoren/Hrsg.

Flood, Joanne M.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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 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 119

AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149

AU-C 450 Evaluation of Misstatements Identified during the Audit 159

AU-C 500 Audit Evidence 163

AU-C 501 Audit Evidence--Specific Considerations for Selected Items 167

AU-C 505 External Confirmations 199

AU-C 510 Opening Balances--Initial Audit Engagements, Including Reaudit Engagements 215

AU-C 520 Analytical Procedures 223

AU-C 530 Audit Sampling 237

AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263

AU-C 550 Related Parties 275

AU-C 560 Subsequent Events and Subsequently Discovered Facts 287

AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 299

AU-C 580 Written Representations 315

AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329

AU-C 600 Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors) 335

AU-C 610 Using the Work of Internal Auditors 355

AU-C 620 Using the Work of an Auditor's Specialist 367

AU-C 700 Forming an Opinion and Reporting on Financial Statements 377

AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 391

AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 409

AU-C 708 Consistency of Financial Statements 417

AU-C 720 Other Information in Documents Containing Audited Financial Statements 421

AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 425

AU-C 730 Required Supplementary Information 431

AU-C 800 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 437

AU-C 805 Special Considerations--Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 447

AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 457

AU-C 810 Engagements to Report on Summary Financial Statements 465

AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 475

AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 481

AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 487

AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 493

AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 531

AU-C 930 Interim Financial Information 537

AU-C 935 Compliance Audits 565

AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 577

AU-C 945 Auditor Involvement with Exempt Offering Documents 603

AT-C Prefa

Über Autor(innen)

Joanne Flood, MBA, CPA, Rockville Center, 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.