LEADER 05624nam 22006853u 450 001 9910787413903321 005 20230807213715.0 010 $a1-118-97903-6 010 $a1-118-97905-2 035 $a(CKB)3710000000359006 035 $a(EBL)1895852 035 $a(SSID)ssj0001573874 035 $a(PQKBManifestationID)16227300 035 $a(PQKBTitleCode)TC0001573874 035 $a(PQKBWorkID)14841361 035 $a(PQKB)11117586 035 $a(MiAaPQ)EBC1895852 035 $a(EXLCZ)993710000000359006 100 $a20150302d2015|||| u|| | 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley Practitioner's Guide to GAAS 2015$b[electronic resource] $eCovering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations 210 $aHoboken $cWiley$d2015 215 $a1 online resource (995 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 $a1-118-97897-8 327 $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 Original Pronouncements; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism and Judgment; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy 327 $aIndependenceProfessional Skepticism; Interpretations; Techniques for Application; Management's Responsibilities; Auditor's Responsibilities; AU-C 210 Terms of Engagement; AU-C Original Pronouncement; Applicability; Definitions of Terms; Objectives; Fundamental Requirements; Engagement Acceptance; Interpretations; Techniques for Application; Illustration; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards; AU-C Original Pronouncement; Introduction; AU 220 Definitions of Terms; Objectives of AU-C Section 220; Fundamental Requirements 327 $aQuality Control StandardsIndependence; Acceptance and Continuance of Client Relationships; Interpretations; Techniques for Application; System of Quality Control; Elements of Quality Control; Engagement Performance; AU-C 230 Audit Documentation; AU-C Original Pronouncements; AU-C Definitions of Terms; Objectives of AU-C Section 230; Fundamental Requirements; Requirement for Audit Documentation; Form, Content, and Extent of Audit Documentation; Ownership and Confidentiality; Documentation Requirements in Other Sections; Interpretations 327 $aProviding 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; Audit Documentation Deficiencies; AU-C Illustrations; AU-C 240 Consideration of Fraud in a Financial Statement Audit; AU-C Original Pronouncement; AU-C Definitions of Terms; Objectives of AU-C Section 240; Fundamental Requirements; Basic Requirement 327 $aProfessional SkepticismEngagement 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; Description and Characteristics of Fraud; Fraud Risk Factors; Identifying Fraud Risks; Evaluating Analytical Procedures as Part of Audit Evidence 327 $aActions/Communication Required for Discovered Fraud 330 $aThe all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates 410 0$aWiley Regulatory Reporting 606 $aAccounting -- Standards -- United States 606 $aAuditing -- Standards -- United States -- Handbooks, manuals, etc 606 $aAuditing -- Standards -- United States 606 $aAccounting$2HILCC 606 $aCommerce$2HILCC 606 $aBusiness & Economics$2HILCC 615 4$aAccounting -- Standards -- United States. 615 4$aAuditing -- Standards -- United States -- Handbooks, manuals, etc. 615 4$aAuditing -- Standards -- United States. 615 7$aAccounting 615 7$aCommerce 615 7$aBusiness & Economics 676 $a657 676 $a657.45021873 700 $aFlood$b Joanne M$0862205 801 0$bAU-PeEL 801 1$bAU-PeEL 801 2$bAU-PeEL 906 $aBOOK 912 $a9910787413903321 996 $aWiley Practitioner's Guide to GAAS 2015$93708915 997 $aUNINA