Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations

• Autore: Flood Joanne M
• Pubblicazione: Hoboken, : Wiley, 2015
• Descrizione fisica: 1 online resource (995 p.)
• Disciplina: 657; 657.45021873
• Soggetto topico: Accounting -- Standards -- United States; Auditing -- Standards -- United States -- Handbooks, manuals, etc; Auditing -- Standards -- United States; Accounting; Commerce; Business & Economics
• Note generali: Description based upon print version of record.
• Nota di contenuto: Cover; 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 ; IndependenceProfessional 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 ; Quality 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 ; 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; 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 ; Professional 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 ; Actions/Communication Required for Discovered Fraud
• Sommario/riassunto: 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
• Titolo autorizzato: Wiley Practitioner's Guide to GAAS 2015
• ISBN: 1-118-97903-6; 1-118-97905-2
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910787413903321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley Regulatory Reporting