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| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781119511632 |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng. |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
658.4013 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Preferred name for the person |
Flood, Joanne M. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Wiley practitioner's guide to GAAS 2019 : |
| Remainder of title |
covering all SASs, SSAEs, SSARSs, and interpretations / |
| Statement of responsibility, etc |
Joanne M. Flood. |
| 246 30 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Practitioner's guide to GAAS 2019. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Hoboken, NJ : |
| Name of publisher, distributor, etc |
Wiley, |
| Date of publication, distribution, etc |
2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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computer |
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c |
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unmediated |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
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cr |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
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| General note |
ABOUT THE AUTHOR<br/>Joanne Flood, MBA, CPA, Rockville Center, NY has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
TABLE OF CONTENTS<br/>Preface—Organization and Key Changes ix<br/><br/>About the Author xi<br/><br/>AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1<br/><br/>AU-C 210 Terms of Engagement 9<br/><br/>AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15<br/><br/>AU-C 230 Audit Documentation 21<br/><br/>AU-C 240 Consideration of Fraud in a Financial Statement Audit 33<br/><br/>AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59<br/><br/>AU-C 260 The Auditor’s Communication with Those Charged with Governance 65<br/><br/>AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71<br/><br/>AU-C 300 Planning an Audit 81<br/><br/>AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87<br/><br/>AU-C 320 Materiality in Planning and Performing an Audit 115<br/><br/>AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119<br/><br/>AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149<br/><br/>AU-C 450 Evaluation of Misstatements Identified during the Audit 159<br/><br/>AU-C 500 Audit Evidence 163<br/><br/>AU-C 501 Audit Evidence—Specific Considerations for Selected Items 167<br/><br/>AU-C 505 External Confirmations 199<br/><br/>AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements 215<br/><br/>AU-C 520 Analytical Procedures 223<br/><br/>AU-C 530 Audit Sampling 237<br/><br/>AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263<br/><br/>AU-C 550 Related Parties 275<br/><br/>AU-C 560 Subsequent Events and Subsequently Discovered Facts 287<br/><br/>AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 299<br/><br/>AU-C 580 Written Representations 315<br/><br/>AU-C 585 Consideration of Omitted Procedures after the Report Release Date 329<br/><br/>AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 335<br/><br/>AU-C 610 Using the Work of Internal Auditors 355<br/><br/>AU-C 620 Using the Work of an Auditor’s Specialist 367<br/><br/>AU-C 700 Forming an Opinion and Reporting on Financial Statements 377<br/><br/>AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report 391<br/><br/>AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report 409<br/><br/>AU-C 708 Consistency of Financial Statements 417<br/><br/>AU-C 720 Other Information in Documents Containing Audited Financial Statements 421<br/><br/>AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 425<br/><br/>AU-C 730 Required Supplementary Information 431<br/><br/>AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 437<br/><br/>AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 447<br/><br/>AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 457<br/><br/>AU-C 810 Engagements to Report on Summary Financial Statements 465<br/><br/>AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication 475<br/><br/>AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 481<br/><br/>AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 487<br/><br/>AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 493<br/><br/>AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 531<br/><br/>AU-C 930 Interim Financial Information 537<br/><br/>AU-C 935 Compliance Audits 565<br/><br/>AU-C 940 An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements 577<br/><br/>AU-C 945 Auditor Involvement with Exempt Offering Documents 603<br/><br/>AT-C Preface 607<br/><br/>AT-C 105 Concepts Common to All Attestation Engagements 621<br/><br/>AT-C 205 Examination Engagements 627<br/><br/>AT-C 210 Review Engagements 649<br/><br/>AT-C 215 Agreed-Upon Procedures Engagements 663<br/><br/>AT-C 305 Prospective Financial Information 677<br/><br/>AT-C 310 Reporting on Pro Forma Financial Information 689<br/><br/>AT-C 315 Compliance Attestation 703<br/><br/>AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting 713<br/><br/>AT-C [Designated for AT Section 701 Management’s Discussion and Section 395 Analysis] (MD&A)—A Summary 729<br/><br/>AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 737<br/><br/>AR-C 70 Preparation of Financial Statements 745<br/><br/>AR-C 80 Compilation Engagements 753<br/><br/>AR-C 90 Review of Financial Statements 777<br/><br/>AR-C 100 Special Considerations—International Reporting Issues 815<br/><br/>AR-C 120 Compilation of Pro Forma Financial Information 823<br/><br/>Appendix A Cross-References to SASs, SSAEs, and SSARSs 829<br/><br/>Appendix B List of Aicpa Audit and Accounting Guides and Aicpa Statements of Position—Auditing and Attestation 831<br/><br/>Appendix C Other Auditing Publications 833<br/><br/>Index 835 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The definitive reference for clarified standards application and compliance, fully updated for 2019<br/><br/>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, and statements—including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)—this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS.<br/><br/>General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you:<br/><br/>Identify and apply each auditing, SSAE and SSARS section<br/>Understand new requirements in clarified attestation standards<br/>Access technical alerts, interpretation summaries, and individual section descriptions and definitions<br/>Employ techniques to maintain compliance with each standard<br/>TheWiley Practitioner's Guide to GAAS 2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing |
| General subdivision |
Standards |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States. |
| 655 #0 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
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| Link text |
Full text available at Wiley Online Library Click here to view |
| Uniform Resource Identifier |
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119511632 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |