Wiley Practitioner's Guide to GAAS 2014: Covering all SASs, SSAEs, SSARSs, and Interpretations

Overview

The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated

This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, ...

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Overview

The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated

This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process.

  • Detailed explanation of all new SAS standards
  • Updates and interpretations of new Statements on Standards for Accounting and Review Services (SSARS) Compilation and Review statements
  • A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
  • A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
  • Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
  • Concise listing and descriptions of each standard's specific mandate
  • Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
  • Helpful techniques for remaining compliant with each standard
  • Examples and illustrations for testing internal controls

Wiley Practitioner's Guide to GAAS 2014 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

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Product Details

  • ISBN-13: 9781118734032
  • Publisher: Wiley
  • Publication date: 3/24/2014
  • Series: Wiley Regulatory Reporting Series
  • Edition description: Older Edition
  • Edition number: 11
  • Pages: 1021
  • Product dimensions: 7.40 (w) x 9.20 (h) x 2.10 (d)

Table of Contents

Preface ix

About the Author xiii

Organization and Key Changes xv

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 17

AU-C 230 Audit Documentation 25

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

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

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

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

AU-C 300 Planning an Audit 91

AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 97

AU-C 320 Materiality in Planning and Performing an Audit 125

AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 131

AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 161

AU-C 450 Evaluation of Misstatements Identified During the Audit 171

AU-C 500 Audit Evidence 177

AU-C 501 Audit Evidence—Specific Considerations for Selected Items 181

AU-C 505 External Confirmations 219

AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements 237

AU-C 520 Analytical Procedures 245

AU-C 530 Audit Sampling 259

AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 283

AU-C 550 Related Parties 297

AU-C 560 Subsequent Events and Subsequently Discovered Facts 309

AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 323

AU-C 580 Written Representations 339

AU-C 585 Consideration of Omitted Procedures After the Report Release Date 353

AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 359

AU-C 610 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements 379

AU-C 620 Using the Work of an Auditor’s Specialist 393

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

AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report 419

AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report 437

AU-C 708 Consistency of Financial Statements 447

AU-C 720 Other Information in Documents Containing Audited Financial Statements 451

AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 455

AU-C 730 Required Supplementary Information 463

AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 469

AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 481

AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 493

AU-C 810 Engagements to Report on Summary Financial Statements 501

AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication 511

AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 519

AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 525

AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 533

AU-C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 571

AU-C 930 Interim Financial Information 577

AU-C 935 Compliance Audits 605

AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 619

AT 50 SSAE Hierarchy 621

AT 101 Attest Engagements 625

AT 201 Agreed-Upon Procedures Engagements 651

AT 301 Financial Forecasts and Projections 663

AT 401 Reporting on Pro Forma Financial Information 691

AT 501 An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 705

AT 601 Compliance Attestation 729

AT 701 Management’s Discussion and Analysis (MD&A)—A Summary 745

AT 801 Reporting on Controls at a Service Organization 753

AR 60–90 Compilation and Review of Financial Statements 775

AR 110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 835

AR 120 Compilation of Pro Forma Financial Information 841

AR 200 Reporting on Comparative Financial Statements 847

AR 300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 861

AR 400 Communications Between Predecessor and Successor Accountants 865

AR 600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 869

PCAOB 1 References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board 873

PCAOB 3 Audit Documentation 877

PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 885

PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 899

PCAOB 6 Evaluating Consistency of Financial Statements 921

PCAOB 7 Engagement Quality Review 925

PCAOB 8 Audit Risk 929

PCAOB 9 Audit Planning 931

PCAOB 10 Supervision of the Audit Engagement 935

PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 937

PCAOB 12 Identifying and Assessing Risks of Material Misstatement 941

PCAOB 13 The Auditor’s Responses to the Risks of Material Misstatement 955

PCAOB 14 Evaluating Audit Results 963

PCAOB 15 Audit Evidence 969

PCAOB 16 Communication with Audit Committees 973

Appendix A: —AU Sections Mapped to the Clarified AU-C Sections 981

Appendix B: Cross-References to SASs, SSAEs, and SSARSs 989

Appendix C: List of AICPA Audit and Accounting Guides 991

Appendix D: Other Auditing Publications in the GAAS Hierarchy 993

Index 995

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