Wiley practitioner's guide to GAAS 2013 covering all SASs, SSAEs, SSARSs, and interpretations
BThe clearest, easiest-to-use guide to understanding GAAS 2013 on the market'fullyupdated/b This latest resource to understanding GAAS addresses the toughest part of thejob'identifying, interpreting, and applying the many audit, attest, review, and compilationstandards relevant to a partic...
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| Format: | eBook |
| Language: | English |
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Hoboken, N.J.
Wiley
2013
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| Online Access: | |
| Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Includes bibliographical references and index
- AU 410 Adherence to GAAPAU 420 Consistency of Application of Generally Accepted Accounting Principles; AU 431 Adequacy of Disclosure in Financial Statements; AU 504 Association with Financial Statements; AU 508 Reports on Audited Financial Statements; AU 530 Dating of the Independent Auditor's Report; AU 532 Restricting the Use of an Auditor's Report; AU 534 Reporting on Financial Statements Prepared for Use in Other Countries; AU 543 Part of Audit Performed by Other Independent Auditors; AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the work of Component Auditors)
- AU 544 Lack of Conformity with Generally Accepted Accounting Principles AU 550 Other Information in Documents Containing Audited Financial Statements; AU 551 Supplementary Information in Relation to the Financial Statements as a Whole; AU 552 Reporting on Condensed Financial Statements and Selected Financial Data; AU 558 Required Supplementary Information; AU 560 Subsequent Events; AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; AU 623 Special Reports; AU 625 Reports on the Application ofAccounting Principles
- Wiley Practitioner's Guide to GAAS 2013: Covering all SAS's, SSAE's, SSARS's, and Interpretations; Contents; Preface; About the Author; Organization and Key Changes; AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards); AU 311 Planning and Supervision; AU 312 Audit Risk and Materiality in Conducting an Audit; AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; AU 315 Communications Between Predecessor and Successor Auditors
- AU 316 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients; AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; AU 324 Service Organizations; AU 325 Communicating Internal Control Related Matters Identified in an Audit; AU 326 Audit Evidence; AU 328 Auditing Fair Value Measurements and Disclosures; AU 329 Analytical Procedures; AU 330 The Confirmation Process; AU 331 Inventories
- AU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333 Management Representations; AU 334 Related Parties; AU 336 Using the Work of a Specialist; AU 337 Inquiry of a Client's Lawyer Concerning Litigation,Claims, and Assessments; AU 339 Audit Documentation; AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; AU 342 Auditing Accounting Estimates; AU 350 Audit Sampling; AU 380 The Auditor's Communication with Those Charged with Governance; AU 390 Consideration of Omitted Procedures After the Report Date