Buch, Englisch, 880 Seiten, Format (B × H): 185 mm x 233 mm, Gewicht: 1524 g
Reihe: Wiley Regulatory Reporting
Buch, Englisch, 880 Seiten, Format (B × H): 185 mm x 233 mm, Gewicht: 1524 g
Reihe: Wiley Regulatory Reporting
ISBN: 978-1-119-51173-1
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 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