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Wiley practitioner's guide to GAAS 2019 : covering all SASs, SSAEs, SSARSs, and interpretations /

"The definitive reference for clarified standards application and compliance, fully updated for 2019. The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, an...

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Bibliographic Details
Main Author: Flood, Joanne M. (Author)
Format: eBook
Language:English
Published: Hoboken, NJ : Wiley, 2019
Subjects:
Auditing > Standards > United States.
Accounting > Standards > United States.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards
  • Terms of Engagement
  • Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
  • Audit Documentation
  • Consideration of Fraud in a Financial Statement Audit
  • Consideration of Laws and Regulations in an Audit of Financial Statements
  • The Auditor's Communication with Those Charged with Governance
  • Communicating Internal Control Related Matters Identified in an Audit
  • Planning an Audit
  • Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
  • Materiality in Planning and Performing an Audit
  • Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
  • Audit Considerations Relating to an Entity Using a Service Organization
  • Evaluation of Misstatements Identified during the Audit
  • Audit Evidence
  • Audit Evidence-Specific Considerations for Selected Items
  • External Confirmations
  • Opening Balances-Initial Audit Engagements, Including Reaudit Engagements
  • Analytical Procedures
  • Audit Sampling
  • Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures
  • Related Parties
  • Subsequent Events and Subsequently Discovered Facts
  • The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
  • Written Representations
  • Consideration of Omitted Procedures after the Report Release Date
  • Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
  • Using the Work of Internal Auditors
  • Using the Work of an Auditor's Specialist
  • Forming an Opinion and Reporting on Financial Statements
  • Modifications to the Opinion in the Independent Auditor's Report
  • Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
  • Consistency of Financial Statements
  • Other Information in Documents Containing Audited Financial Statements
  • Supplementary Information in Relation to the Financial Statements as a Whole
  • Required Supplementary Information
  • Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
  • Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements
  • Engagements to Report on Summary Financial Statements
  • Alert That Restricts the Use of the Auditor's Written Communication
  • Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country
  • Reports on Application of Requirements of an Applicable Financial Reporting Framework
  • Letters for Underwriters and Certain Other Requesting Parties
  • Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933
  • Interim Financial Information
  • Compliance Audits
  • An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements
  • Auditor Involvement with Exempt Offering Documents
  • Preface
  • Concepts Common to All Attestation Engagements
  • Examination Engagements
  • Review Engagements
  • Agreed-Upon Procedures Engagements
  • Prospective Financial Information
  • Reporting on Pro Forma Financial Information
  • Compliance Attestation
  • Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting
  • [Designated for AT Section 701 Management's Discussion and Analysis] (MD & A)-A Summary
  • General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
  • Preparation of Financial Statements
  • Compilation Engagements
  • Review of Financial Statements
  • Special Considerations-International Reporting Issues
  • Compilation of Pro Forma Financial Information.