(Ebook PDF) Wiley Practitioners Guide to GAAS 2023 Covering All SASs SSAEs SSARSs and Interpretations Wiley Regulatory Reporting 2nd Edition by Joanne Flood ISBN 9781394152728 1394152728 full chapters

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ISBN 10:1394152728

ISBN 13:9781394152728

Author: Joanne M. Flood

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023

The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards—or GAAS—under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS 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 2023 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 2023 Guide offers the most recent revisions to the standards, including those on:

• Audit evidence
• Auditing accounting estimates
• Use of pricing evidence
• Inquiries of predecessor auditors
• Quality management
• Materiality,
• SSAE direct examination engagements, and
• Practitioner’s review reports.
• Practical direction on the steps necessary to help you comply with GAAS
• Comprehensive guidance on the entire auditing process, from start to finish
• Explanations of all attestation and review, compilation, and preparation standards
• A glossary of relevant terminology for each subject

It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource.

In addition, Wiley Practitioner’s Guide to GAAS 2023 provides readers with:

A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, Wiley Practitioner’s Guide to GAAS 2023 is an invaluable resource written to save you time and simplify your compliance with professional standards.

Table of Contents:

• 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 200
• REQUIREMENTS
• COMPLYING WITH GAAS
• NOTES
• 2 AU-C 210 Terms of Engagement
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 210
• FUNDAMENTAL REQUIREMENTS
• AU-C 210 ILLUSTRATION
• NOTES
• 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 220
• REQUIREMENTS
• 4 AU-C 230 Audit Documentation
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 230
• REQUIREMENTS
• INTERPRETATIONS
• AU-C 230 ILLUSTRATIONS
• NOTE
• 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 240
• REQUIREMENTS
• AU-C 240 ILLUSTRATIONS
• NOTES
• 6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 250
• REQUIREMENTS
• 7 AU-C 260 The Auditor’s Communication with Those Charged with Governance
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 260
• REQUIREMENTS
• 8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 265
• REQUIREMENTS
• MANAGEMENT RESPONSE
• INTERPRETATIONS
• AU-C 265 ILLUSTRATIONS
• 9 AU-C 300 Planning an Audit
• TECHNICAL ALERT
• SCOPE
• OBJECTIVES OF AU-C 300
• REQUIREMENTS
• NOTES
• 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
• SCOPE
• TECHNICAL ALERT
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 315
• OVERVIEW
• REQUIREMENTS
• AU-C 315 ILLUSTRATIONS
• 11 AU-C 320 Materiality in Planning and Performing an Audit
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 320
• OVERVIEW
• REQUIREMENTS
• 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 330
• OVERVIEW
• REQUIREMENTS
• 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 402
• REQUIREMENTS
• AU-C 402 ILLUSTRATION—AUDIT PROGRAM FOR AN AUDITOR’S REVIEW OF A SERVICE AUDITOR’S REPORT
• NOTE
• 14 AU-C 450 Evaluation of Misstatements Identified during the Audit
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVE OF AU-C 450
• REQUIREMENTS
• 15 AU-C 500 Audit Evidence
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 500
• REQUIREMENTS
• INTERPRETATIONS
• 16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items
• TECHNICAL ALERT
• SCOPE
• OBJECTIVES OF AU-C 501
• DEFINITION OF TERM
• REQUIREMENTS—INVESTMENTS IN SECURITIES AND DERIVATIVE INSTRUMENTS
• REQUIREMENTS—INVENTORY EXISTENCE AND CONDITION
• AU-C 501 ILLUSTRATIONS—INVENTORY OBSERVATION
• REQUIREMENTS—LITIGATION, CLAIMS, AND ASSESSMENTS INVOLVING THE ENTITY
• AU-C 501 ILLUSTRATION—LITIGATION, CLAIMS, AND ASSESSMENTS
• REQUIREMENTS—SEGMENT REPORTING
• REQUIREMENTS—MANAGEMENT’S SPECIALIST
• 17 AU-C 505 External Confirmations
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVE OF AU-C 505
• REQUIREMENTS
• AU-C 505 ILLUSTRATIONS
• 18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVE OF AU-C 510
• REQUIREMENTS
• AU-C 510 ILLUSTRATIONS
• 19 AU-C 520 Analytical Procedures
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 520
• OVERVIEW
• REQUIREMENTS
• AU-C 520 ILLUSTRATIONS
• 20 AU-C 530 Audit Sampling
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVE OF AU-C 530
• OVERVIEW
• REQUIREMENTS
• NONSAMPLING TECHNIQUES
• NONSTATISTICAL AUDIT SAMPLING TECHNIQUES
• STATISTICAL AUDIT SAMPLING TECHNIQUES
• NOTES
• 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVE OF AU-C 540
• OVERVIEW
• REQUIREMENTS
• NOTE
• 22 AU-C 550 Related Parties
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 550
• OVERVIEW
• REQUIREMENTS
• AU-C 550 ILLUSTRATION—RELATED-PARTY CHECKLIST
• 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 560
• OVERVIEW
• REQUIREMENTS
• AU-C 560 ILLUSTRATION—SUBSEQUENT EVENTS CHECKLIST
• 24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 570
• RESPONSIBILITY FOR THE EVALUATION OF THE ENTITY’S ABILITY TO CONTINUE AS A GOING CONCERN
• REQUIREMENTS
• AU-C 570 ILLUSTRATION—GOING CONCERN CHECKLIST
• 25 AU-C 580 Written Representations
• TECHNICAL ALERT
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 580
• REQUIREMENTS
• AUDITOR’S RELATIONSHIP WITH A SMALL OR NONPUBLIC CLIENT
• AU-C 580 ILLUSTRATIONS
• NOTE
• 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date
• SCOPE
• DEFINITION OF TERM
• OVERVIEW
• OBJECTIVES OF AU-C 585
• REQUIREMENTS
• DETERMINING IMPORTANCE OF OMITTED PROCEDURES
• AU-C 585 ILLUSTRATION—APPLYING THE OMITTED PROCEDURE
• 27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
• SCOPE
• INTRODUCTION
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 600
• OVERVIEW
• REQUIREMENTS
• INTERPRETATIONS
• AU-C 600 ILLUSTRATIONS
• 28 AU-C 610 Using the Work of Internal Auditors
• SCOPE
• OBJECTIVES OF AU-C 610
• DEFINITIONS OF TERMS
• OVERVIEW
• REQUIREMENTS
• AU-C 610 ILLUSTRATIONS
• 29 AU-C 620 Using the Work of an Auditor’s Specialist
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 620
• REQUIREMENTS
• QUALIFICATIONS OF A SPECIALIST—COMPETENCE, CAPABILITIES, OBJECTIVITY
• INTERPRETATIONS
• AU-C 620 ILLUSTRATIONS
• 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 700
• REQUIREMENTS: FORMING AN OPINION
• REQUIREMENTS: AUDITOR’S REPORT
• REQUIREMENTS: REPORTS ON COMPARATIVE FINANCIAL STATEMENTS
• INTERPRETATIONS
• AU-C 700 ILLUSTRATIONS
• 31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report
• SCOPE
• DEFINITION OF TERM
• REQUIREMENTS
• OBJECTIVES OF AU-C 701
• COMMUNICATING KEY AUDIT MATTERS IN THE AUDITOR’S REPORT
• NOTE
• 32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
• OVERVIEW
• SCOPE
• OBJECTIVES OF AU-C 703
• REQUIREMENTS
• EVALUATION OF REPORTABLE FINDINGS
• AU-C 703 ILLUSTRATIONS
• 33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 705
• REQUIREMENTS
• AU-C 705 ILLUSTRATIONS
• 34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 706
• REQUIREMENTS
• AU-C 706 ILLUSTRATIONS
• 35 AU-C 708 Consistency of Financial Statements
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 708
• REQUIREMENTS
• 36 AU-C 720 Other Information in Documents Containing Audited Financial Statements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 720
• REQUIREMENTS
• ILLUSTRATIONS: OTHER INFORMATION SECTIONS TO BE INCLUDED IN AUDITOR’S REPORTS RELATING TO OTHER INFORMATION INCLUDED IN THE ANNUAL REPORT
• 37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 725
• REQUIREMENTS
• INTERPRETATION
• AU-C 725 ILLUSTRATIONS
• 38 AU-C 730 Required Supplementary Information
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 730
• REQUIREMENTS
• AU-C 730 ILLUSTRATIONS
• 39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 800
• REQUIREMENTS
• ILLUSTRATIONS OF AUDITOR’S REPORTS ON SPECIAL PURPOSE FINANCIAL STATEMENTS
• 40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 805
• REQUIREMENTS
• INTERPRETATION
• ILLUSTRATIONS OF AUDITOR’S REPORTS ON A SINGLE FINANCIAL STATEMENT AND A SPECIFIC ELEMENT OF A FINANCIAL STATEMENT
• NOTES
• 41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 806
• REQUIREMENTS
• AU-C 806 ILLUSTRATIONS
• 42 AU-C 810 Engagements to Report on Summary Financial Statements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 810
• REQUIREMENTS
• AU-C 810 ILLUSTRATIONS
• 43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 905
• REQUIREMENTS
• AU-C 905 ILLUSTRATIONS
• 44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country
• SCOPE
• AU-C DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 910
• REQUIREMENTS
• ILLUSTRATIONS OF AUDITOR’S REPORTS ON 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
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 915
• REQUIREMENTS
• ILLUSTRATION: ILLUSTRATIVE WRITTEN REPORT TO THE REQUESTING PARTY
• 46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 920
• OVERVIEW
• REQUIREMENTS: GENERAL
• REQUIREMENTS: FORMAT AND CONTENTS OF COMFORT LETTERS
• REQUIREMENTS: COMMENTING IN A COMFORT LETTER ON INFORMATION OTHER THAN AUDITED FINANCIAL STATEMENTS
• REQUIREMENTS: OTHER MATTERS
• AU-C 920 ILLUSTRATIONS
• 47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 925
• REQUIREMENTS
• ILLUSTRATION: ILLUSTRATIVE DISCLOSURES AND REPORTS (AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, AU-C 925.A15)
• 48 AU-C 930 Interim Financial Information
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AU-C 930
• REQUIREMENTS
• AUDITOR’S REPORT
• INTERIM FINANCIAL INFORMATION ACCOMPANYING AUDITED FINANCIAL STATEMENTS
• DOCUMENTATION
• AU-C 930 ILLUSTRATIONS
• 49 AU-C 935 Compliance Audits
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 935
• REQUIREMENTS
• AU-C 935 ILLUSTRATIONS
• 50 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 940
• REQUIREMENTS
• REPORTING REQUIREMENTS
• AU-C 940 ILLUSTRATIONS—ILLUSTRATIVE REPORTS
• NOTES
• 51 AU-C 945 Auditor Involvement with Exempt Offering Documents
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AU-C 945
• REQUIREMENTS
• 52 AT-C Preface
• AT-C ORGANIZATION
• AT-C PREFACE
• 53 AT-C 105 Concepts Common to All Attestation Engagements
• TECHNICAL ALERT
• SCOPE AND WRITTEN ASSERTION
• OBJECTIVES OF AT-C 105
• DEFINITIONS OF TERMS
• REQUIREMENTS
• INTERPRETATIONS
• AT-C 105 ILLUSTRATIONS—PRACTITIONER’S AGREED-UPON PROCEDURES REPORTS
• 54 AT-C 205 Assertion-Based Examination Engagements
• OVERVIEW
• OBJECTIVES OF AT-C 205
• DEFINITIONS OF TERMS
• REQUIREMENTS
• ILLUSTRATION: PRACTITIONER’S EXAMINATION REPORT ON SUBJECT MATTER; UNMODIFIED OPINION
• INTERPRETATIONS
• ILLUSTRATIONS (AT-C 205.A121)
• 55 AT-C 206 Direct Examination Engagements
• TECHNICAL ALERT
• SCOPE
• OBJECTIVES OF AT-C 206
• REQUIREMENTS
• EXHIBIT—ILLUSTRATIVE DIRECT EXAMINATION REPORTS (STATEMENT ON STANDARDS FOR ATTESTATION ON ENGAGEMENTS)
• 56 AT-C 210 Review Engagements
• TECHNICAL ALERT
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AT-C 210
• REQUIREMENTS
• ILLUSTRATIONS—ILLUSTRATIVE PRACTITIONER’S REVIEW REPORTS
• 57 AT-C 215 Agreed-Upon Procedures Engagements
• SCOPE
• OBJECTIVES OF AT-C 215
• REQUIREMENTS
• STATEMENT OF POSITION 21-1
• ILLUSTRATIONS—ILLUSTRATIVE PRACTITIONER’S AGREED-UPON PROCEDURES REPORTS (AT-C 215.A77)
• NOTE
• 58 AT-C 305 Prospective Financial Information
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AT-C 305
• OBJECTIVES OF AT-C 305
• REQUIREMENTS
• REPORTS
• NOTE
• 59 AT-C 310 Reporting on Pro Forma Financial Information
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AN EXAMINATION ENGAGEMENT
• OBJECTIVES OF A REVIEW ENGAGEMENT
• REQUIREMENTS
• ILLUSTRATIONS
• NOTE
• 60 AT-C 315 Compliance Attestation
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AN EXAMINATION ENGAGEMENT
• OBJECTIVES OF AN AGREED-UPON PROCEDURES ENGAGEMENT
• REQUIREMENTS—EXAMINATION ENGAGEMENTS
• REQUIREMENTS: AGREED-UPON PROCEDURES ENGAGEMENT
• NOTE
• 61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES OF AT-C SECTION 320
• REQUIREMENTS
• ILLUSTRATION: TYPE 1 SERVICE AUDITOR’S REPORT (ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS, AT-C SECTION 320/AICPA)
• 62 AT-C 395 Management’s Discussion and Analysis
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AT-C 395
• REQUIREMENTS: EXAMINATION
• REQUIREMENTS: REVIEW
• ILLUSTRATIONS
• NOTES
• 63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
• SCOPE
• DEFINITIONS OF TERMS
• OBJECTIVES AND LIMITATIONS OF SSARS ENGAGEMENTS
• FUNDAMENTAL REQUIREMENTS
• 64 AR-C 70 Preparation of Financial Statements
• SCOPE
• OBJECTIVES AND LIMITATIONS OF PREPARATION ENGAGEMENTS
• DEFINITIONS OF TERMS
• DETERMINING THE TYPE OF ENGAGEMENT
• REQUIREMENTS
• ILLUSTRATION—AN ENGAGEMENT LETTER FOR AN ENGAGEMENT TO PREPARE FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA
• 65 AR-C 80 Compilation Engagements
• SCOPE
• OBJECTIVES AND LIMITATIONS OF COMPILATION ENGAGEMENTS
• DEFINITIONS OF TERMS
• REQUIREMENTS
• ILLUSTRATION—CHECKLIST FOR A COMPILATION ENGAGEMENT
• ILLUSTRATIVE ENGAGEMENT LETTERS (ADAPTED FROM AR-C 80.A51)
• ILLUSTRATIVE EXAMPLES OF THE ACCOUNTANT’S COMPILATION REPORT ON FINANCIAL STATEMENTS
• ILLUSTRATIVE REPORT PARAGRAPHS—REQUIRED SUPPLEMENTARY INFORMATION (ADAPTED FROM AT-C 80)
• NOTE
• 66 AR-C 90 Review of Financial Statements
• SCOPE
• OBJECTIVES OF AR-C 90
• DEFINITIONS OF TERMS
• REQUIREMENTS
• ILLUSTRATIONS: REVIEW ENGAGEMENT
• NOTES
• 67 AR-C 100 Special Considerations—International Reporting Issues
• SCOPE
• OBJECTIVES OF AR-C 100
• DEFINITIONS
• REQUIREMENTS
• REPORTING
• 68 AR-C 120 Compilation of Pro Forma Financial Information
• SCOPE
• DEFINITION OF TERM
• OBJECTIVES OF AR-C SECTION 120
• REQUIREMENTS
• ILLUSTRATIONS

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