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Full Description
This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice. This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You'll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.
Contents
How Audit and Accounting Manual is Organized 1AAM 1000 Introduction 31100 IntroductionAAM 2000 How to Use the Audit and Accounting Manual 92100 How to Use the Audit and Accounting ManualAAM 3000 Engagement Planning and Administration 153100 Understanding the Assignment3105 Planning the Engagement3110 Assigning Personnel to the Engagement and Supervision3115 Independence3120 Obtaining an Understanding of the Entity and Its Environment3125 Obtaining an Understanding of Internal Control3130 Assessing the Risks of Material Misstatement3140 Materiality and Misstatements Identified During the Audit3145 Fraud3150 Illegal Acts3155 Analytical Procedures3160 Audit Budget Samples3165 Sample Engagement LettersAAM 4000 Internal Control 1954100 Introduction4200 Internal Control FrameworkAAM 5000 Designing and Performing Further Audit Procedures 2255100 Audit Evidence and Designing Further Audit Procedures5200 Performing Tests of Controls5300 Performing Substantive Procedures5400 Audit Sampling Considerations5500 Suggested Supplemental Reference MaterialsAAM 6000 Audit Documentation 2956100 Audit Documentation -General6200 Form, Content, and Extent of Audit Documentation6300 Organization and Filing (Indexing)AAM 7000 Correspondence, External Confirmations, and Written Representations 3177100 External Confirmations and Correspondence7200 Requests for External Confirmations and Related Materials7300 Litigation, Claims, and Assessments and Inquiries to Legal Counsel7400 Written Representations and Representation Letters7500 Communication With Management and Those Charged With Governance7600 Reliance Letter7700 Proposal LetterAAM 8000 Alerts 4278012 General Accounting and Auditing Developments -2019/20[8013] [Reserved][8015] [Reserved][8030] [Reserved][8040] [Reserved][8050] [Reserved][8060] [Reserved][8070] [Reserved][8090] [Reserved][8100] [Reserved][8120] [Reserved][8220] [Reserved][8240] [Reserved][8290] [Reserved][8300] [Reserved][8320] [Reserved]AAM 9000 Auditors' Reports 4979010 Overview - Auditor's Report9020 Unmodified Opinions9030 Modified Opinions9040 Material Misstatements9050 Inability to Obtain Sufficient Appropriate Audit Evidence9060 Additional Communications in the Auditor's Report - Emphasis-of-Matter Paragraphs9070 Additional Communications in the Auditor's Report - Other-Matter Paragraphs9080 Special Considerations in the United States9090 Special Purpose Frameworks9100 Comparative Financial Statements9110 Initial Audit Engagements9120 Single Financial Statement and Specific Elements, Accounts, or Items9130 Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements9140 Engagements to Report on Summary Financial Statements9150 Group AuditsAAM10,000 Quality Control 61310,100 Quality Control -General10,200 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice - For Small- and Medium-Sized Firms10,210 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice - For Sole Practitioners10,250 Statement on Quality Control Standards10,280 "Alternative Practice Structures" Interpretation of the "Independence Rule"10,300 Sample Quality Control FormsAppendix A New Auditing Standards to Change the Auditor's Report 777
