Wiley practitioner's guide to GAAS 2023 : covering all SASs, SSAEs, SSARs, and interpretations

Wiley practitioner's guide to GAAS 2023 covering all SASs, SSAEs, SSARs, and interpretations

Bibliographic Details
Other Authors: Flood, Joanne M., author (author)
Format: eBook
Language:Inglés
Published: Hoboken, NJ : John Wiley & Sons, Inc [2023]
Edition:Second edition
Series:Wiley restaurant basics series.
Subjects:
Accounting > Standards > United States.
Auditing > Standards > United States.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009811329706719
Table of Contents:
  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • Preface-Organization and Key Changes
  • About the Author
  • Chapter 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-C200
  • Requirements
  • Management's Responsibilities
  • Auditor's Objectives
  • Materiality
  • Ethical Requirements
  • Professional Judgment and Skepticism
  • Complying With Gaas
  • GAAS and the GAAS Hierarchy
  • Chapter 2 AU-C 210 Terms of Engagement
  • Technical Alert
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 210
  • Fundamental Requirements
  • Engagement Acceptance
  • AU-C 210 Illustration
  • Chapter 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
  • Quality Control Standards
  • Role of the Engagement Team
  • System of Quality Control
  • Elements of Quality Control
  • Independence
  • Acceptance and Continuance of Client Relationships
  • Assignment of Engagement Teams
  • Direction, Supervision, and Performance
  • Engagement Performance
  • Documentation
  • Chapter 4 AU-C 230 Audit Documentation
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 230
  • Requirements
  • Requirement for Audit Documentation
  • Form, Content, and Extent of Audit Documentation
  • Ownership and Confidentiality
  • Standardization of Audit Documentation
  • Preparation of Audit Documentation
  • Quality of Audit Documentation
  • Audit Documentation Deficiencies
  • Documentation Requirements in Other Sections
  • Interpretations
  • Providing Access to or Copies of Audit Documentation to a Regulator
  • AU-C 230 Illustrations.
  • Chapter 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit
  • Technical Alert
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 240
  • Requirements
  • Description and Characteristics of Fraud
  • Responsibilities of the Auditor
  • Professional Skepticism
  • Engagement Team Discussion about Fraud (Brainstorming)
  • Obtaining Information Needed to Identify Fraud Risks
  • Inquiries of Internal Auditors
  • Inquiries of Others within the Organization
  • Inquiries of Those Charged with Governance
  • Considering the Results of Analytical Procedures
  • Considering Fraud Risk Factors
  • Identifying Fraud Risks
  • Assessing Identified Risks
  • Responding to the Results of the Assessment of Risk of Material Misstatement
  • Evaluating Audit Evidence
  • Communication about Possible Fraud to Management and Those Charged with Governance
  • Documentation
  • Antifraud Programs and Controls
  • AU-C 240 Illustrations
  • Chapter 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
  • Management's Responsibilities
  • Auditor's Responsibilities
  • Categories of Laws and Regulations
  • Audit Procedures
  • Response to Identified or Suspected Noncompliance with Laws and Regulations
  • Evaluation of Detected or Suspected Noncompliance with Laws and Regulations
  • Reporting Identified or Suspected Noncompliance
  • Documentation
  • Chapter 7 AU-C 260 The Auditor's Communication with Those Charged with Governance
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 260
  • Requirements
  • Those Charged with Governance
  • Matters to Be Communicated
  • Communication Process
  • Qualitative Aspects of Accounting Practices
  • Other AU-C Sections
  • Chapter 8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit
  • Scope.
  • Definitions of Terms
  • Objectives of AU-C 265
  • Requirements
  • Determining Whether Deficiencies in Internal Control Have Been Identified
  • Considerations Specific to Smaller, Less Complex Entities
  • Indicators of Material Weakness
  • Communication of Internal Control Related Matters
  • Management Response
  • Interpretations
  • Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Participants in Office of Management and Budget Single-Audit Pilot Project
  • Communication of Significant Deficiencies and Material Weaknesses Prior to the Completion of the Compliance Audit for Auditors Who Are Not Participants in Office of Management and Budget Pilot Project
  • Appropriateness of Identifying No Significant Deficiencies or No Material Weaknesses in an Interim Communication
  • AU-C 265 Illustrations
  • Chapter 9 AU-C 300 Planning an Audit
  • Technical Alert
  • Scope
  • Objectives of AU-C 300
  • Requirements
  • Preliminary Engagement Activities
  • Documentation
  • Matters to Consider in Developing an Audit Strategy
  • Chapter 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
  • Step 1. Perform Risk Assessment Procedures
  • Step 2. Identification of Significant Risks
  • Step 3. Assessing the Risk of Material Misstatement
  • Documentation
  • Examples of Matters to Consider When Obtaining an Understanding of the Entity and Its Environment
  • The Economy
  • The Client's Industry
  • The Client's Business: New Client
  • The Client's Business: Continuing Client
  • Using a Risk-Based, Top-Down Approach to Evaluate Internal Control
  • Effect of IT on Internal Control
  • AU-C 315 Illustrations.
  • Chapter 11 AU-C 320 Materiality in Planning and Performing an Audit
  • Scope
  • Definition of Term
  • Objectives of AU-C 320
  • Overview
  • Materiality and Audit Risk
  • Requirements
  • Determining Materiality and Performance Materiality
  • Revision of Materiality
  • Documentation Requirements
  • Chapter 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
  • Overall Responses
  • Designing Further Audit Procedures
  • Tests of Controls
  • Substantive Procedures
  • Evaluating the Sufficiency and Appropriateness of the Audit Evidence Obtained
  • Documentation
  • Testing at Interim Dates
  • Misstatements Detected at Interim Dates
  • Designing Audit Procedures
  • Tests of Internal Control Operating Effectiveness
  • Types of Tests
  • Chapter 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 402
  • Requirements
  • Types of Service Auditor's Reports
  • Considerations in Using a Service Auditor's Report
  • AU-C 402 Illustration-Audit Program for an Auditor's Review of a Service Auditor's Report
  • Chapter 14 AU-C 450 Evaluation of Misstatements Identified during the Audit
  • Scope
  • Definitions of Terms
  • Objective of AU-C 450
  • The Nature and Causes of Misstatements
  • Requirements
  • Accumulation of Misstatements
  • Communication and Correction of Misstatements to Management
  • Evaluating the Effect of Uncorrected Misstatements
  • The Qualitative Characteristics of Misstatements
  • Prior Period Misstatements
  • Misstatement Worksheet
  • Documentation Requirements
  • Chapter 15 AU-C 500 Audit Evidence
  • Technical Alert
  • Scope
  • Definitions of Terms
  • Objectives of AU-C 500
  • Requirements.
  • General Guides to the Relevance and Reliability of Evidence
  • General Guides to Sufficiency of Evidence
  • Audit Procedures for Obtaining Audit Evidence
  • Sources of Information
  • Using Automated Tools
  • Interpretations
  • The Effect of an Inability to Obtain Evidential Matter Relating to Income Tax Accruals
  • Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan
  • Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan
  • Chapter 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
  • Valuation
  • Requirements-Inventory Existence and Condition
  • Practice Alert
  • Timing and Extent of Inventory Observation
  • Inventory Held by a Third Party
  • Steps in the Observation of Inventory
  • Planning the Physical Inventory
  • Taking the Physical Inventory
  • External Inventory-Taking Firm
  • Inventory Observation Checklist
  • AU-C 501 Illustrations-Inventory Observation
  • Requirements-Litigation, Claims, and Assessments Involving the Entity
  • Accounting Considerations
  • Audit Procedures Other Than Inquiry of Lawyers
  • Inquiry of Client's Lawyer
  • Evaluation of Lawyer's Response
  • Refusal of Attorney to Respond
  • Lawyer on Board of Directors
  • Litigation Not Investigated by Lawyer
  • Litigation with Insurance Company
  • Reliance on House or Inside Counsel
  • Review of Interim Financial Information
  • Au-C 501 Illustration-Litigation, Claims, and Assessments
  • REQUIREMENTS-SEGMENT REPORTING
  • Requirements-Management's Specialist
  • Chapter 17 AU-C 505 External Confirmations
  • Scope
  • Definitions of Terms
  • Objective of AU-C 505
  • Requirements
  • Requirements in Other AU-C Sections.
  • Results of Confirmation Procedures.

Similar Items