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Full Description
The all-in-one guide to the latest auditing standards, with clear explanations and more
Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change.
Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical.Wiley Practitioner's Guide to GAAS 2015 is a complete reference for the auditing professional, logically organized to allow for quick navigation. * Understand the real-world application of each standard * Learn each standard's effective date and specific mandates * Examine technical alerts, definitions, and interpretations * Develop techniques for maintaining compliance
Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance.
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 23
AU-C 240 Consideration of Fraud in a Financial Statement Audit 33
AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 61
AU-C 260 The Auditor s Communication with Those Charged with Governance 67
AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 75
AU-C 300 Planning an Audit 85
AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 91
AU-C 320 Materiality in Planning and Performing an Audit 119
AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 125
AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 155
AU-C 450 Evaluation of Misstatements Identified During the Audit 163
AU-C 500 Audit Evidence 169
AU-C 501 Audit Evidence Specific Considerations for Selected Items 173
AU-C 505 External Confirmations 207
AU-C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 223
AU-C 520 Analytical Procedures 231
AU-C 530 Audit Sampling 245
AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 269
AU-C 550 Related Parties 281
AU-C 560 Subsequent Events and Subsequently Discovered Facts 293
AU-C 570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern 307
AU-C 580 Written Representations 321
AU-C 585 Consideration of Omitted Procedures After the Report Release Date 335
AU-C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 341
AU-C 610 Using the Work of Internal Auditors 361
AU-C 620 Using the Work of an Auditor s Specialist 375
AU-C 700 Forming an Opinion and Reporting on Financial Statements 385
AU-C 705 Modifications to the Opinion in the Independent Auditor s Report 399
AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor s Report 417
AU-C 708 Consistency of Financial Statements 425
AU-C 720 Other Information in Documents Containing Audited Financial Statements 429
AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 433
AU-C 730 Required Supplementary Information 439
AU-C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 445
AU-C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 457
AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 467
AU-C 810 Engagements to Report on Summary Financial Statements 475
AU-C 905 Alert That Restricts the Use of the Auditor s Written Communication 485
AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 493
AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 499
AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 505
AU-C 925 Filings with the US Securities and Exchange Commission Under the Securities Act of 1933 545
AU-C 930 Interim Financial Information 551
AU-C 935 Compliance Audits 577
AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 589
AT 50 SSAE Hierarchy 591
AT 101 Attest Engagements 593
AT 201 Agreed-Upon Procedures Engagements 617
AT 301 Financial Forecasts and Projections 629
AT 401 Reporting on Pro Forma Financial Information 657
AT 501 An Examination of an Entity s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 669
AT 601 Compliance Attestation 693
AT 701 Management s Discussion and Analysis (MD&A) A Summary 707
AT 801 Reporting on Controls at a Service Organization 715
AR 60 90 Compilation and Review of Financial Statements 737
AR 110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 791
AR 120 Compilation of Pro Forma Financial Information 797
AR 200 Reporting on Comparative Financial Statements 803
AR 300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 817
AR 400 Communications Between Predecessor and Successor Accountants 821
AR 600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 825
PCAOB 1 References in Auditors Reports to the Standards of the Public Company Accounting Oversight Board 829
PCAOB 3 Audit Documentation 833
PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 839
PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 853
PCAOB 6 Evaluating Consistency of Financial Statements 873
PCAOB 7 Engagement Quality Review 877
PCAOB 8 Audit Risk 881
PCAOB 9 Audit Planning 883
PCAOB 10 Supervision of the Audit Engagement 887
PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 889
PCAOB 12 Identifying and Assessing Risks of Material Misstatement 893
PCAOB 13 The Auditor s Responses to the Risks of Material Misstatement 907
PCAOB 14 Evaluating Audit Results 915
PCAOB 15 Audit Evidence 919
PCAOB 16 Communication with Audit Committees 923
PCAOB 17 Auditing Supplemental Information Accompanying Audited Financial Statements 929
Appendix A: AU Sections Mapped to the Clarified AU-C Sections 935
Appendix B: Cross-References to SASs, SSAEs, and SSARSs 943
Appendix C: List of AICPA Audit and Accounting Guides 945
Appendix D: Other Auditing Publications in the GAAS Hierarchy 947
Index 949
