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Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M
Edizione [12th ed.]
Pubbl/distr/stampa Hoboken, New Jersey : , : Wiley, , 2014
Descrizione fisica 1 online resource (2381 p.)
Disciplina 657
Soggetto topico Accounting - Standards - United States
Accounting - Standards
Soggetto genere / forma Electronic books.
ISBN 1-118-83420-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; BECOME A SUBSCRIBER!; Title Page; Copyright; Preface; ABOUT THE AUTHOR; CODIFICATION TAXONOMY; CHAPTER 1: ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; PERSPECTIVES AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CON 8: CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING; CHAPTER 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 3: ASC 210 BALANCE SHEET; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: ASC 215 STATEMENT OF SHAREHOLDER EQUITY
PERSPECTIVE AND ISSUESCHAPTER 5: ASC 220 COMPREHENSIVE INCOME; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: ASC 225 INCOME STATEMENT; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: ASC 230 STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; OTHER SOURCES (ASC 230-10-60); CHAPTER 8: ASC 235 NOTES TO FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 9: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 10: ASC 255 CHANGING PRICES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: ASC 260 EARNINGS PER SHARE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; COMPREHENSIVE EXAMPLE; CHAPTER 12: ASC 270 INTERIM REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; PART I-REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES; PART II-REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITES
CHAPTER 13: ASC 272 LIMITED LIABILITY ENTITIESPERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: ASC 274 PERSONAL FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: ASC 275 RISKS AND UNCERTAINTIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: ASC 280 SEGMENT REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 17: ASC 305 CASH AND CASH EQUIVALENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLESCHAPTER 18: ASC 310 RECEIVABLES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 19: ASC 320 INVESTMENTS-DEBT AND EQUITY SECURITIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 20: ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT VENTURES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 21: ASC 325 INVESTMENTS-OTHER; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 22: CHAPTER ASC 330 INVENTORY; PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
Record Nr. UNINA-9910452962403321
Flood Joanne M  
Hoboken, New Jersey : , : Wiley, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M
Edizione [12th ed.]
Pubbl/distr/stampa Hoboken, New Jersey : , : Wiley, , 2014
Descrizione fisica 1 online resource (2381 p.)
Disciplina 657
Soggetto topico Accounting - Standards - United States
Accounting - Standards
ISBN 1-118-83420-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; BECOME A SUBSCRIBER!; Title Page; Copyright; Preface; ABOUT THE AUTHOR; CODIFICATION TAXONOMY; CHAPTER 1: ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; PERSPECTIVES AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CON 8: CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING; CHAPTER 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 3: ASC 210 BALANCE SHEET; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: ASC 215 STATEMENT OF SHAREHOLDER EQUITY
PERSPECTIVE AND ISSUESCHAPTER 5: ASC 220 COMPREHENSIVE INCOME; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: ASC 225 INCOME STATEMENT; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: ASC 230 STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; OTHER SOURCES (ASC 230-10-60); CHAPTER 8: ASC 235 NOTES TO FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 9: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 10: ASC 255 CHANGING PRICES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: ASC 260 EARNINGS PER SHARE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; COMPREHENSIVE EXAMPLE; CHAPTER 12: ASC 270 INTERIM REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; PART I-REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES; PART II-REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITES
CHAPTER 13: ASC 272 LIMITED LIABILITY ENTITIESPERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: ASC 274 PERSONAL FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: ASC 275 RISKS AND UNCERTAINTIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: ASC 280 SEGMENT REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 17: ASC 305 CASH AND CASH EQUIVALENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLESCHAPTER 18: ASC 310 RECEIVABLES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 19: ASC 320 INVESTMENTS-DEBT AND EQUITY SECURITIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 20: ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT VENTURES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 21: ASC 325 INVESTMENTS-OTHER; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 22: CHAPTER ASC 330 INVENTORY; PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
Record Nr. UNINA-9910790622403321
Flood Joanne M  
Hoboken, New Jersey : , : Wiley, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Wiley GAAP 2014 : interpretation and application of generally accepted accounting principles / / Joanne M. Flood
Autore Flood Joanne M
Edizione [12th ed.]
Pubbl/distr/stampa Hoboken, New Jersey : , : Wiley, , 2014
Descrizione fisica 1 online resource (2381 p.)
Disciplina 657
Soggetto topico Accounting - Standards - United States
Accounting - Standards
ISBN 1-118-83420-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; BECOME A SUBSCRIBER!; Title Page; Copyright; Preface; ABOUT THE AUTHOR; CODIFICATION TAXONOMY; CHAPTER 1: ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; PERSPECTIVES AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CON 8: CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING; CHAPTER 2: ASC 205 PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 3: ASC 210 BALANCE SHEET; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: ASC 215 STATEMENT OF SHAREHOLDER EQUITY
PERSPECTIVE AND ISSUESCHAPTER 5: ASC 220 COMPREHENSIVE INCOME; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: ASC 225 INCOME STATEMENT; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: ASC 230 STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; OTHER SOURCES (ASC 230-10-60); CHAPTER 8: ASC 235 NOTES TO FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 9: ASC 250 ACCOUNTING CHANGES AND ERROR CORRECTIONS
PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 10: ASC 255 CHANGING PRICES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: ASC 260 EARNINGS PER SHARE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; COMPREHENSIVE EXAMPLE; CHAPTER 12: ASC 270 INTERIM REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; PART I-REQUIREMENTS APPLICABLE TO ALL REPORTING ENTITIES; PART II-REQUIREMENTS APPLICABLE TO PUBLIC REPORTING ENTITES
CHAPTER 13: ASC 272 LIMITED LIABILITY ENTITIESPERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: ASC 274 PERSONAL FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: ASC 275 RISKS AND UNCERTAINTIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: ASC 280 SEGMENT REPORTING; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 17: ASC 305 CASH AND CASH EQUIVALENTS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLESCHAPTER 18: ASC 310 RECEIVABLES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 19: ASC 320 INVESTMENTS-DEBT AND EQUITY SECURITIES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 20: ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT VENTURES; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 21: ASC 325 INVESTMENTS-OTHER; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 22: CHAPTER ASC 330 INVENTORY; PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
Record Nr. UNINA-9910822126603321
Flood Joanne M  
Hoboken, New Jersey : , : Wiley, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP 2023 : Interpretation and Application of Generally Accepted Accounting Principles
Wiley GAAP 2023 : Interpretation and Application of Generally Accepted Accounting Principles
Autore Flood Joanne M
Pubbl/distr/stampa Newark : , : John Wiley & Sons, Incorporated, , 2022
Descrizione fisica 1 online resource (1390 pages)
Collana Wiley Regulatory Reporting Ser.
ISBN 1-394-15269-8
1-394-15267-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNINA-9910632498503321
Flood Joanne M  
Newark : , : John Wiley & Sons, Incorporated, , 2022
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Autore Flood Joanne M
Edizione [10th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2013
Descrizione fisica 1 online resource (1224 p.)
Disciplina 657.45
657.45021873
Soggetto topico Auditing - Standards - United States
Accounting - Standards - United States
Soggetto genere / forma Electronic books.
ISBN 1-283-89328-2
1-118-41955-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Wiley Practitioner's Guide to GAAS 2013: Covering all SAS's, SSAE's, SSARS's, and Interpretations; Contents; Preface; About the Author; Organization and Key Changes; AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards); AU 311 Planning and Supervision; AU 312 Audit Risk and Materiality in Conducting an Audit; AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; AU 315 Communications Between Predecessor and Successor Auditors
AU 316 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients; AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; AU 324 Service Organizations; AU 325 Communicating Internal Control Related Matters Identified in an Audit; AU 326 Audit Evidence; AU 328 Auditing Fair Value Measurements and Disclosures; AU 329 Analytical Procedures; AU 330 The Confirmation Process; AU 331 Inventories
AU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333 Management Representations; AU 334 Related Parties; AU 336 Using the Work of a Specialist; AU 337 Inquiry of a Client's Lawyer Concerning Litigation,Claims, and Assessments; AU 339 Audit Documentation; AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; AU 342 Auditing Accounting Estimates; AU 350 Audit Sampling; AU 380 The Auditor's Communication with Those Charged with Governance; AU 390 Consideration of Omitted Procedures After the Report Date
AU 410 Adherence to GAAPAU 420 Consistency of Application of Generally Accepted Accounting Principles; AU 431 Adequacy of Disclosure in Financial Statements; AU 504 Association with Financial Statements; AU 508 Reports on Audited Financial Statements; AU 530 Dating of the Independent Auditor's Report; AU 532 Restricting the Use of an Auditor's Report; AU 534 Reporting on Financial Statements Prepared for Use in Other Countries; AU 543 Part of Audit Performed by Other Independent Auditors; AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the work of Component Auditors)
AU 544 Lack of Conformity with Generally Accepted Accounting Principles AU 550 Other Information in Documents Containing Audited Financial Statements; AU 551 Supplementary Information in Relation to the Financial Statements as a Whole; AU 552 Reporting on Condensed Financial Statements and Selected Financial Data; AU 558 Required Supplementary Information; AU 560 Subsequent Events; AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; AU 623 Special Reports; AU 625 Reports on the Application ofAccounting Principles
AU 634 Letters for Underwriters and Certain Other Requesting Parties
Record Nr. UNINA-9910453006603321
Flood Joanne M  
Hoboken, N.J., : Wiley, 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Autore Flood Joanne M
Edizione [10th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2013
Descrizione fisica 1 online resource (1224 p.)
Disciplina 657.45
657.45021873
Soggetto topico Auditing - Standards - United States
Accounting - Standards - United States
ISBN 1-283-89328-2
1-118-41955-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Wiley Practitioner's Guide to GAAS 2013: Covering all SAS's, SSAE's, SSARS's, and Interpretations; Contents; Preface; About the Author; Organization and Key Changes; AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards); AU 311 Planning and Supervision; AU 312 Audit Risk and Materiality in Conducting an Audit; AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; AU 315 Communications Between Predecessor and Successor Auditors
AU 316 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients; AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; AU 324 Service Organizations; AU 325 Communicating Internal Control Related Matters Identified in an Audit; AU 326 Audit Evidence; AU 328 Auditing Fair Value Measurements and Disclosures; AU 329 Analytical Procedures; AU 330 The Confirmation Process; AU 331 Inventories
AU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333 Management Representations; AU 334 Related Parties; AU 336 Using the Work of a Specialist; AU 337 Inquiry of a Client's Lawyer Concerning Litigation,Claims, and Assessments; AU 339 Audit Documentation; AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; AU 342 Auditing Accounting Estimates; AU 350 Audit Sampling; AU 380 The Auditor's Communication with Those Charged with Governance; AU 390 Consideration of Omitted Procedures After the Report Date
AU 410 Adherence to GAAPAU 420 Consistency of Application of Generally Accepted Accounting Principles; AU 431 Adequacy of Disclosure in Financial Statements; AU 504 Association with Financial Statements; AU 508 Reports on Audited Financial Statements; AU 530 Dating of the Independent Auditor's Report; AU 532 Restricting the Use of an Auditor's Report; AU 534 Reporting on Financial Statements Prepared for Use in Other Countries; AU 543 Part of Audit Performed by Other Independent Auditors; AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the work of Component Auditors)
AU 544 Lack of Conformity with Generally Accepted Accounting Principles AU 550 Other Information in Documents Containing Audited Financial Statements; AU 551 Supplementary Information in Relation to the Financial Statements as a Whole; AU 552 Reporting on Condensed Financial Statements and Selected Financial Data; AU 558 Required Supplementary Information; AU 560 Subsequent Events; AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; AU 623 Special Reports; AU 625 Reports on the Application ofAccounting Principles
AU 634 Letters for Underwriters and Certain Other Requesting Parties
Record Nr. UNINA-9910779305303321
Flood Joanne M  
Hoboken, N.J., : Wiley, 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Wiley practitioner's guide to GAAS 2013 [[electronic resource] ] : covering all SASs, SSAEs, SSARSs, and interpretations / / Joanne M. Flood
Autore Flood Joanne M
Edizione [10th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, 2013
Descrizione fisica 1 online resource (1224 p.)
Disciplina 657.45
657.45021873
Soggetto topico Auditing - Standards - United States
Accounting - Standards - United States
ISBN 1-283-89328-2
1-118-41955-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Wiley Practitioner's Guide to GAAS 2013: Covering all SAS's, SSAE's, SSARS's, and Interpretations; Contents; Preface; About the Author; Organization and Key Changes; AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards); AU 311 Planning and Supervision; AU 312 Audit Risk and Materiality in Conducting an Audit; AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; AU 315 Communications Between Predecessor and Successor Auditors
AU 316 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients; AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; AU 324 Service Organizations; AU 325 Communicating Internal Control Related Matters Identified in an Audit; AU 326 Audit Evidence; AU 328 Auditing Fair Value Measurements and Disclosures; AU 329 Analytical Procedures; AU 330 The Confirmation Process; AU 331 Inventories
AU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333 Management Representations; AU 334 Related Parties; AU 336 Using the Work of a Specialist; AU 337 Inquiry of a Client's Lawyer Concerning Litigation,Claims, and Assessments; AU 339 Audit Documentation; AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; AU 342 Auditing Accounting Estimates; AU 350 Audit Sampling; AU 380 The Auditor's Communication with Those Charged with Governance; AU 390 Consideration of Omitted Procedures After the Report Date
AU 410 Adherence to GAAPAU 420 Consistency of Application of Generally Accepted Accounting Principles; AU 431 Adequacy of Disclosure in Financial Statements; AU 504 Association with Financial Statements; AU 508 Reports on Audited Financial Statements; AU 530 Dating of the Independent Auditor's Report; AU 532 Restricting the Use of an Auditor's Report; AU 534 Reporting on Financial Statements Prepared for Use in Other Countries; AU 543 Part of Audit Performed by Other Independent Auditors; AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the work of Component Auditors)
AU 544 Lack of Conformity with Generally Accepted Accounting Principles AU 550 Other Information in Documents Containing Audited Financial Statements; AU 551 Supplementary Information in Relation to the Financial Statements as a Whole; AU 552 Reporting on Condensed Financial Statements and Selected Financial Data; AU 558 Required Supplementary Information; AU 560 Subsequent Events; AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; AU 623 Special Reports; AU 625 Reports on the Application ofAccounting Principles
AU 634 Letters for Underwriters and Certain Other Requesting Parties
Record Nr. UNINA-9910824469403321
Flood Joanne M  
Hoboken, N.J., : Wiley, 2013
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Autore Flood Joanne M
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (995 p.)
Disciplina 657
657.45021873
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Auditing -- Standards -- United States -- Handbooks, manuals, etc
Auditing -- Standards -- United States
Accounting
Commerce
Business & Economics
ISBN 1-118-97903-6
1-118-97905-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910787413903321
Flood Joanne M  
Hoboken, : Wiley, 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Wiley Practitioner's Guide to GAAS 2015 [[electronic resource] ] : Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Autore Flood Joanne M
Edizione [1st ed.]
Pubbl/distr/stampa Hoboken, : Wiley, 2015
Descrizione fisica 1 online resource (995 p.)
Disciplina 657
657.45021873
Collana Wiley Regulatory Reporting
Soggetto topico Accounting -- Standards -- United States
Auditing -- Standards -- United States -- Handbooks, manuals, etc
Auditing -- Standards -- United States
Accounting
Commerce
Business & Economics
ISBN 1-118-97903-6
1-118-97905-2
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
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
Record Nr. UNINA-9910813033103321
Flood Joanne M  
Hoboken, : Wiley, 2015
Materiale a stampa
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