Flood, J: Wiley Practitioner's Guide to GAAS 2021

2. Auflage 2021
ISBN: 978-1-119-78964-2
Verlag: Wiley John + Sons

Buch, Englisch, 1104 Seiten, Format (B × H): 187 mm x 242 mm, Gewicht: 1790 g

Reihe: Wiley Regulatory Reporting

Wiley PRACTITIONER'S GUIDE TO GAAS

Stay up to date on critical auditing standards, practices, and procedures with this comprehensive 2021 guide

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.

Autoren/Hrsg.

Flood, Joanne M.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

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

Über Autor(innen)

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.