“…GAAS Update Service…”

Acceso restringido con credenciales UPSA

Tabla de Contenidos: “…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 -- Scope -- Definitions of Terms -- Objectives of AU-C Section 200 -- 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 -- Scope -- Definitions of Terms -- Objectives of AU-C Section 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 -- Scope -- Definitions of Terms -- Objective of AU-C Section 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 -- Objective of AU-C Section 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 Fraudin a Financial Statement Audit…”

“…Practitioner's guide to GAAS…”

“…For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance…”

Tabla de Contenidos: “…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…”

“…Wiley Practitioner's Guide to GAAS 2018 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. …”

Tabla de Contenidos: “…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…”

Tabla de Contenidos: “…Development of gallium arsenide devices and integrated circuits -- Gallium arsenide crystal structure and growth -- Epitaxial growth processes -- Process techniques -- Lithography -- Device-related physics and principles -- Metal-to-GaAs contacts -- GaAs metal-semiconductor field-effect transistor -- High electron-mobility transistor (HEMT) -- Heterojunction bipolar transistors -- Resonant-tunneling transistors -- Hot-electron transistors and novel devices -- GaAs FET amplifiers and monolithic microwave integrated circuits -- GaAs digital integrated circuits -- High-speed photonic devices…”

“…Wiley series in microwave and optical engineering SiGe, GaAs, and InP heterojunction bipolar transistors…”