LEADER 05322nam 2200649 450 001 9910139131003321 005 20170821192804.0 010 $a1-118-87259-2 010 $a1-118-87220-7 010 $a1-118-87221-5 035 $a(CKB)2550000001273012 035 $a(EBL)1666548 035 $a(SSID)ssj0001217515 035 $a(PQKBManifestationID)11687756 035 $a(PQKBTitleCode)TC0001217515 035 $a(PQKBWorkID)11203722 035 $a(PQKB)10282265 035 $a(MiAaPQ)EBC1666548 035 $a(EXLCZ)992550000001273012 100 $a20140502h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley practitioner's guide to GAAS 2014 $ecovering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations /$fJoanne M. Flood 205 $a11th ed. 210 1$aHoboken, New Jersey :$cWiley,$d2014. 210 4$dİ2014 215 $a1 online resource (1039 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-118-73403-3 311 $a1-306-63888-7 327 $aCover; Title Page; Copyright; Contents; Preface; About the Author; Organization and Key Changes; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C Effective date and Applicability; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy 327 $aInterpretive PublicationsOther Auditing Publications; Independence2; Professional Skepticism; Interpretations; Techniques For Application; Management's Responsibilities; Auditor's Responsibilities; AU-C 210 Terms of Engagement; AU-C Effective date and Applicability; Applicability; Definitions of Terms; Objectives; Fundamental Requirements; Engagement Acceptance; Interpretations; Techniques for Application; Engagement Letter; Inquiries of the Predecessor Auditor; Illustration; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 327 $aAU-C Effective date and ApplicabilityIntroduction; Au 220 Definitions of Terms; Objectives of AU-C Section 220; Fundamental Requirements; Quality Control Standards; Independence1; Due Care in the Performance of Work; Interpretations; Techniques for Application; Establishment of Quality Control Policies and Procedures; Elements of Quality Controls; Supervision; Administration of a Quality Control System; AU-C 230 Audit Documentation; AU-C Effective date and Applicability; AU Definitions of Terms; Objectives of AU-C Section 230; Fundamental Requirements; Requirement for Audit Documentation 327 $aForm, Content, and Extent of Audit DocumentationOwnership and Confidentiality; Documentation Requirements in Other Sections; Interpretations; Providing Access to or Copies of Audit Documentation to a Regulator (Issued July 1994; Revised June 1996; Revised October 2000; Revised January 2002; Revised December 2005; Revised December 15, 2012); Techniques for Application; Standardization of Audit Documentation; Preparation of Audit Documentation; Quality of Audit Documentation; AU-C Illustrations; AU-C 240 Consideration of Fraud in a Financial Statement Audit 327 $aAU-C Effective date and ApplicabilityAU-C Definitions of Terms; Objectives of AU-C Section 240; Fundamental Requirements; Basic Requirement; Professional Skepticism; Engagement team Discussion About Fraud ("Brainstorming"); Obtaining Information Needed to Identify Fraud Risks; Identifying Fraud Risks; Assessing Identified Risks; Responding to the Results of the Assessment; Evaluating Audit Evidence; Communication About Possible Fraud to Management and Those Charged with Governance; Documentation; Interpretations; Techniques for Application; Management's Responsibilities 327 $aDescription and Characteristics of Fraud 330 $aThe clearest, easiest-to-use guide to understanding GAAS 2013 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. De 410 0$aWiley Regulatory Reporting 606 $aAuditing$xStandards$zUnited States 606 $aAccounting$xStandards$zUnited States 608 $aElectronic books. 615 0$aAuditing$xStandards 615 0$aAccounting$xStandards 676 $a657.02 676 $a657.45021873 700 $aFlood$b Joanne M.$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139131003321 996 $aWiley practitioner's guide to GAAS 2014$91924642 997 $aUNINA