Wiley Practitioner’s Guide to GAAS 2022: Covering All SASs, SSAEs, SSARSs, and Interpretations 1st Edition Joanne M. Flood

Wiley Practitioner’s Guide to GAAS 2022: Covering All SASs, SSAEs, SSARSs, and Interpretations – Ebook Instant Download/Delivery ISBN(s): 9781119875017,1119875013

Product details:

• ISBN-10 ‏ : ‎ 1119875013
• ISBN-13 ‏ : ‎ 978-1119875017
• Author(s): Joanne M. Flood

The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards or GAAS under which U. S. audits are conducted in the United States. Auditors must comply with and understand every aspect of GAAS in order to comply with AICPA standards. As a result, it is crucial for CPAs to be up-to-date on all applicable guidelines, rules, and regulations.

Wiley Practitioner’s Guide to GAAS 2022 delivers a thorough description and analysis of not only auditing standards – SASs, but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The guide offers the most recent revisions to the standards, including those on:

• Materiality,
• Audit reports,
• ERISA audits,
• SSAE direct examination engagements, and
• Practitioner’s review reports.

Table contents:

1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1

2 AU-C 210 Terms of Engagement 7

3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 17

4 AU-C 230 Audit Documentation 25

5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 37

6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 67

7 AU-C 260 The Auditor’s Communication with Those Charged with Governance 73

8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 81

9 AU-C 300 Planning an Audit 91

10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 99

11 AU-C 320 Materiality in Planning and Performing an Audit 129

12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 135

13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 165

14 AU-C 450 Evaluation of Misstatements Identified during the Audit 173

15 AU-C 500 Audit Evidence 179

16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items 185

17 AU-C 505 External Confirmations 211

18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements 227

19 AU-C 520 Analytical Procedures 235

20 AU-C 530 Audit Sampling 249

21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 275

22 AU-C 550 Related Parties 293

23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 307

24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 321

25 AU-C 580 Written Representations 337

26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 351

27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 357

28 AU-C 610 Using the Work of Internal Auditors 381

29 AU-C 620 Using the Work of an Auditor’s Specialist 395

30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 405

31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report 431

32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 439

33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report 475

34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report 499

35 AU-C 708 Consistency of Financial Statements 513

36 AU-C 720 Other Information in Documents Containing Audited Financial Statements 517

37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 523

38 AU-C 730 Required Supplementary Information 531

39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 537

40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 551

41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 565

42 AU-C 810 Engagements to Report on Summary Financial Statements 573

43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication 583

44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 591

45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 597

46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 603

47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 643

48 AU-C 930 Interim Financial Information 649

49 AU-C 935 Compliance Audits 677

50 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 687

51 AU-C 945 Auditor Involvement with Exempt Offering Documents 713

52 AT-C Preface 717

53 AT-C 105 Concepts Common to All Attestation Engagements 721

54 AT-C 205 Assertion-Based Examination Engagements 735

55 AT-C 206 Direct Examination Engagements 759

56 AT-C 210 Review Engagements 769

57 AT-C 215 Agreed-Upon Procedures Engagements 787

58 AT-C 305 Prospective Financial Information 805

59 AT-C 310 Reporting on Pro Forma Financial Information 819

60 AT-C 315 Compliance Attestation 833

61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting 845

62 AT-C 395 Management’s Discussion and Analysis 861

63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 869

64 AR-C 70 Preparation of Financial Statements 875

65 AR-C 80 Compilation Engagements 883

66 AR-C 90 Review of Financial Statements 907

67 AR-C 100 Special Considerations—International Reporting Issues 949

68 AR-C 120 Compilation of Pro Forma Financial Information 959

Appendix A Definitions of Terms—AU-C Standards 965

Appendix B Definitions of Terms—AT-C Standards 987

Appendix C Definitions of Terms—AR-C Standards 997

Appendix D Interpretive

People also search:

coverall sales rep salary

all sass

coverall outside sales consultant salary

a sass

a sash

b salvage

b & s auto & salvage columbus ms

sass and bide sequin blazer