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Full Description
Auditors of public companies' opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes two new auditing standards: Auditing Accounting Estimates, Including Fair Value Measurements (AS 2501) and Using the Work of an Auditor-Engaged Specialist (AS 1210)This guides also includes related amendments to other auditing sections, recently issued staff guidance on these topics, and staff guidance on critical audit matters.
Contents
Applicability of Public Company Accounting Oversight Board Standards 1Auditing-ReorganizedAS AS Cross-References to PCAOB Reorganized AuditingStandards 13General Auditing StandardsAS 1000 General Principles and Responsibilities 25AS 1001-Responsibilities and Functions of the Independent AuditorAS 1005-IndependenceAS 1010-Training and Proficiency of the Independent AuditorAS 1015-Due Professional Care in the Performance of WorkAS 1100 General Concepts 37AS 1101-Audit RiskAS 1105-Audit EvidenceAS 1110-Relationship of Auditing Standards to Quality Control StandardsAS 1200 General Activities 57AS 1201-Supervision of the Audit EngagementAS 1205-Part of the Audit Performed by Other Independent AuditorsAS 1210-Using the Work of an Auditor-Engaged SpecialistAS 1215-Audit DocumentationAS 1220-Engagement Quality ReviewAS 1300 Auditor Communications 97AS 1301-Communications with Audit CommitteesAS 1305-Communications About Control Deficiencies in an Audit of Financial StatementsAudit ProceduresAS 2100 Audit Planning and Risk Assessment 121AS 2101-Audit PlanningAS 2105-Consideration of Materiality in Planning and Performing an AuditAS 2110-Identifying and Assessing Risks of Material MisstatementAS 2200 Auditing Internal Control Over Financial Reporting 159AS 2201-An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial StatementsAS 2300 Audit Procedures in Response to Risks-Nature, Timing, and Extent 199AS 2301-The Auditor's Responses to the Risks of Material Misstatement,AS 2305-Substantive Analytical ProceduresAS 2310-The Confirmation ProcessAS 2315-Audit SamplingAS 2400 Audit Procedures for Specific Aspects of the Audit 243AS 2401-Consideration of Fraud in a Financial Statement AuditAS 2405-Illegal Acts by ClientsAS 2410-Related PartiesAS 2415-Consideration of an Entity's Ability to Continue as a Going ConcernAS 2500 Audit Procedures for Certain Accounts or Disclosures 295AS 2501-Auditing Accounting Estimates, Including Fair Value MeasurementsAS 2502-[Rescinded.]AS 2503-[Rescinded.]AS 2505-Inquiry of a Client's Lawyer Concerning Litigation, Claims, and AssessmentsAS 2510-Auditing InventoriesAS 2600 Special Topics 343AS 2601-Consideration of an Entity's Use of a Service OrganizationAS 2605-Consideration of the Internal Audit FunctionAS 2610-Initial Audits-Communications Between Predecessor and Successor AuditorsAS 2700 Auditor's Responsibilities Regarding Supplemental and Other Information 383AS 2701-Auditing Supplemental Information Accompanying Audited Financial StatementsAS 2705-Required Supplementary InformationAS 2710-Other Information in Documents Containing Audited Financial StatementsAS 2800 Concluding Audit Procedures 401AS 2801-Subsequent EventsAS 2805-Management RepresentationsAS 2810-Evaluating Audit ResultsAS 2815-The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"AS 2820-Evaluating Consistency of Financial StatementsAS 2900 Post-Audit Matters 447AS 2901-Consideration of Omitted Procedures After the Report DateAS 2905-Subsequent Discovery of Facts Existing at the Date of the Auditor's ReportAuditor ReportingAS 3100 Reporting on Audits of Financial Statements 457AS 3101-The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified OpinionAS 3105-Departures from Unqualified Opinions and Other Reporting StandardsAS 3110-Dating of the Independent Auditor's ReportAS 3200 Reserved 499AS 3300 Other Reporting Topics 501AS 3305-Special ReportsAS 3310-Special Reports on Regulated CompaniesAS 3315-Reporting on Condensed Financial Statements and Selected Financial DataAS 3320-Association with Financial StatementsMatters Relating To Filings Under Federal Securities LawsAS 4000 Matters Relating to Filings Under Federal Securities Laws 543AS 4101-Responsibilities Regarding Filings Under Federal Securities StatutesAS 4105-Reviews of Interim Financial InformationAS 5000 Reserved 585Other Matters Associated With AuditsAS 6000 Other Matters Associated With Audits 589AS 6101-Letters for Underwriters and Certain Other Requesting PartiesAS 6105-Reports on the Application of Accounting PrinciplesAS 6110-Compliance Auditing Considerations in Audits of Recipients of Governmental Financial AssistanceAS 6115-Reporting on Whether a Previously Reported Material Weakness Continues to ExistAuditing InterpretationsAI Auditing Interpretations 695AI 10-Part of the Audit Performed by Other Independent Auditors: Auditing Interpretations of AS 1205AI 11-Using the Work of a Specialist: Auditing Interpretations of AS 1210AI 12-Communications About Control Deficiencies in an Audit of Financial Statements: Auditing Interpretations of AS 1305AI 13-Illegal Acts by Clients: Auditing Interpretations of AS 2405AI 15-Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of AS 2415AI 16-[Rescinded.]AI 17-Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments: Auditing Interpretations of AS 2505AI 18-Consideration of an Entity's Use of a Service Organization: Auditing Interpretations of AS 2601AI 19-Required Supplementary Information: Auditing Interpretations of AS 2705AI 20-Other Information in Documents Containing Audited Financial Statements: Auditing Interpretations of AS 2710AI 21-Management Representations: Auditing Interpretations of AS 2805AI 22-Subsequent Discovery of Facts Existing at the Date of the Auditor's Report: Auditing Interpretations of AS 2905AI 23-Reports on Audited Financial Statements: Auditing Interpretations of AS 3101AI 24-Special Reports: Auditing Interpretations of AS 3305AI 25-Association with Financial Statements: Auditing Interpretations of AS 3320AI 26-Responsibilities Regarding Filings Under Federal Securities Statutes: Auditing Interpretations of AS 4101AI 27-Letters for Underwriters and Certain Other Requesting Parties: Auditing Interpretations of AS 6101AI 28-Evidential Matter Relating to Income Tax Accruals: Auditing InterpretationsAS AS (Reorganized) Topical Index 801Attestation Attestation StandardsAttestation Standard No. 1-Examination Engagements Regarding Compliance Reports of Brokers and Dealers 853Attestation Standard No. 2-Review Engagements Regarding Exemption Reports of Brokers and Dealers 889Topical Index 915Interim Attestation StandardsAT Attestation Standards-Introduction 919AT Statements on Standards for Attestation Engagements 921101-Attest Engagements9101-Attest Engagements: Attest Engagements Interpretations of Section 101201-Agreed-Upon Procedures Engagements301-Financial Forecasts and Projections401-Reporting on Pro Forma Financial Information501-Reporting on an Entity's Internal Control Over Financial Reporting [See PCAOB Release No. 2004-008.]9501-Reporting on an Entity's Internal Control Over Financial Reporting: Attest Engagements Interpretations of Section 501 [See PCAOB Release No. 2004-008.]601-Compliance Attestation701-Management's Discussion and Analysis AT Topical Index 1123Ethics & IndependenceInterim Independence, Integrity, and Objectivity StandardsET 100 Interim Independence, Integrity, and Objectivity Standards 1137101-Independence102-Integrity and Objectivity191-Ethics Rulings on Independence, Integrity, and Objectivity ET Topical Index 1199Interim Independence Standards Board StandardsISB Independence Standards Board 1207ISB Standard No. 1-Independence Discussions with Audit Committees [See PCAOB Release No. 2008-003.]ISB Standard No. 2-Certain Independence Implications of Audits of Mutual Funds and Related EntitiesISB Standard No. 3-Employment with Audit ClientsISB Interpretation 99-1: Impact on Auditor Independence of Assisting Clients in the Implementation of FAS 133 (Derivatives)ISB Interpretation 00-1: The Applicability of ISB Standard No. 1 When "Secondary Auditors" are Involved in the Audit of a Registrant [See PCAOB Release No. 2008-003.]ISB Interpretation 00-2: The Applicability of ISB Standard No. 1 When "Secondary Auditors" are Involved in the Audit of a Registrant: An Amendment of Interpretation 00-1 [See PCAOB Release No. 2008-003.]ISB Topical Index 1239Quality ControlInterim Quality Control StandardsQC Quality Control 124320-System of Quality Control for a CPA Firm's Accounting and Auditing Practice30-Monitoring a CPA Firm's Accounting and Auditing Practice40-The Personnel Management Element of a Firm's System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest EngagementQC Topical Index 1261Interim SECPS StandardsSECPS SEC Practice Section (SECPS) 1263SEC Practice Section (SECPS)-Requirements of MembershipSECPS Section 8000-Continuing Professional EducationRequirements Effective for Educational Years Beginning After May 31, 2002PCAOB Staff Guidance... PCAOB Staff Guidance 1305100-Select PCAOB Staff Questions and Answers200-[Reserved]300-Other Staff Guidance400-Staff Audit Practice AlertsPC Topical Index 1773Select Rules of The BoardSection 1 General Provisions 1785Section 3 Auditing and Related Professional PracticeStandards 1797RB Topical Index 1811
