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Flood Joanne M.. Wiley Practitioner's Guide to GAAS 2017
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
Technical Alert
AU-C 200 Definitions of Terms
Objectives of AU-C Section 200
Requirements
Complying with GAAS
AU-C 210 TERMS OF ENGAGEMENT
AU-C Original Pronouncement
Applicability
AU-C 210 Definitions of Terms
Objectives
Fundamental Requirements
Illustration
AU-C 220 QUALITY CONTROL FOR AN ENGAGEMENT CONDUCTED IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS
AU-C Original Pronouncements
Applicability
AU-C 220 Definitions of Terms
Objectives of AU-C Section 220
Requirements
AU-C230 AUDIT DOCUMENTATION
AU-C Original Pronouncements
AU-C 230 Definitions of Terms
Objectives of AU-C Section 230
Requirements
Interpretations
AU-C Illustrations
AU-C 240 CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT
AU-C Original Pronouncements
AU-C 240 Definitions of Terms
Objectives of AU-C Section 240
Requirements
AU-C Illustrations
AU-C250 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS
AU-C Original Pronouncement
AU-C 250 Definition of Term
Objectives of AU Section 250
Requirements
AU-C260 THE AUDITOR'S COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
AU-C Original Pronouncements
AU-C Definitions of Terms
Objectives of AU-C Section 260
Requirements
AU-C265 COMMUNICATING INTERNAL CONTROL RELATED MATTERS IDENTIFIED IN AN AUDIT
AU-C Original Pronouncements
Technical Alert
AU-C Definitions of Terms
Objectives
Requirements
Interpretations
AU-C 265 Illustrations
AU-C 300 PLANNING AN AUDIT
AU-C Original Pronouncements
Objective of AU-C Section 300
Requirements
AU-C315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT
AU-C Original Pronouncements
Technical Alert
Definitions of Terms
Objectives of AU-C Section 315
Overview
Requirements
Illustrations
AU-C 320 MATERIALITY IN PLANNING AND PERFORMING AN AUDIT
AU-C Pronouncement
Definition of Term
Objective of AU-C Section 320
Overview
Requirements
AU-C 330 PERFORMING AUDIT PROCEDURES IN RESPONSE TO ASSESSED RISKS AND EVALUATING THE AUDIT EVIDENCE OBTAINED
AU-C Original Pronouncement
Definitions of Terms
Objective of AU-C Section 330
Overview
Requirements
AU-C 402 AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION
AU-C Original Pronouncements
Technical Alert
Definitions of Terms
Objectives of AU-C Section 402
Overview
Scope
Requirements
AU-C450 EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDIT
AU-C Original Pronouncement
Definitions of Terms
Objectives of AU-C Section 450
Requirements
AU-C500 AUDIT EVIDENCE
AU-C Original Pronouncements
Definitions of Terms
Objective
Scope
Requirements
Interpretations
AU-C 501 AUDIT EVIDENCE – SPECIFIC CONSIDERATIONS FOR SELECTED ITEMS
AU-C Original Pronouncement
Definitions of Terms
Objectives Of AU Section 501
Requirements – Investments in Securities and Derivative Instruments
Illustrations – Investments in Securities and Derivative Instruments
Requirements – Inventory Existence and Condition
AU-C Illustrations – Inventory Observation
Requirements – Litigation, Claims, and Assessments Involving the Entity
AU-C Illustration – Litigation, Claims, and Assessments
Requirements – Segment Reporting
AU-C505 EXTERNAL CONFIRMATIONS
AU-C Original Pronouncement
Definitions of Terms
Objective of AU-C Section 505
Requirements
AU-C Illustrations
AU-C510 OPENING BALANCES – INITIAL AUDIT ENGAGEMENTS, INCLUDING REAUDIT ENGAGEMENTS
AU-C Original Pronouncement
Applicability
Definitions of Terms
Objectives of AU-C Section 510
Requirements
Illustrations
AU-C520 ANALYTICAL PROCEDURES
AU-C Original Pronouncement
AU-C Definition of Term
Objectives of AU-C Section 520
Overview
Requirements
AU-C Illustrations
AU-C530 AUDIT SAMPLING
AU-C Original Pronouncement
AU-C Definitions of Terms
Objectives of AU-C Section 530
Overview
Requirements
Nonsampling Techniques
Nonstatistical Audit Sampling Techniques15
Statistical Audit Sampling Techniques
AU-C540 AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES AND RELATED DISCLOSURES
AU-C Original Pronouncement
Definitions of Terms
Objective of AU-C Section 540
Overview
Requirements
Illustration
AU-C 550 RELATED PARTIES
AU-C Original Pronouncements
Definitions of Terms
Objectives of AU Section 550
Requirements
Illustration
AU-C 560 SUBSEQUENT EVENTS AND SUBSEQUENTLY DISCOVERED FACTS
AU-C Original Pronouncement
Definitions of Terms
Objectives of AU-C Section 560
Overview
Requirements
Illustration
AU-C 570 THE AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN
AU-C Original Pronouncement
AU-C Definition of Term
Objectives of AU-C Section 570
Requirements
Illustration
Interpretations
AU-C 580 WRITTEN REPRESENTATIONS
AU-C Original Pronouncement
AU-C Definition of Term
Objectives of AU-C Section 580
Requirements
AU-C 580 Illustrations18
AU-C 585 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT RELEASE DATE
AU-C Original Pronouncement
Definition of Term
Overview
Objectives of AU Section 585
Scope
Requirements
Illustration
AU-C 600 SPECIAL CONSIDERATIONS – AUDITS OF GROUP FINANCIAL STATEMENTS (INCLUDING THE WORK OF COMPONENT AUDITORS)
AU-C Original Pronouncements
Technical Alert
Introduction
AU-C 600 Definitions of Terms
Objectives of AU-C Section 600
Overview
Requirements
Interpretations
Illustrations
AU-C 610 USING THE WORK OF INTERNAL AUDITORS
AU-C Original Pronouncement
Objectives of AU-C Section 610
Applicability of AU-C Section 610
Definitions of Terms
Overview
Requirements
Illustrations
AU-C 620 USING THE WORK OF AN AUDITOR'S SPECIALIST
AU-C Original Pronouncement
AU-C Definitions of Terms
Objectives of AU-C Section 620
Requirements
AU-C Interpretations
Illustrations
AU-C 700 FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS
AU-C Original Pronouncement
Technical Alert
AU-C Definitions of Terms
Objectives of AU-C Section 700
Requirements: Forming an Opinion
Requirements: Auditor's Standard Report
Requirements: Reports on Comparative Financial Statements
Interpretations
AU-C 700 Illustrations (Source: AU-C 700.58)
AU-C705 MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT
AU-C Original Pronouncements
AU-C Definitions of Terms
Objective of AU-C Section 705
Requirements
AU-C 705 Illustrations (Source: AU-C 705.A32)
AU-C 706 EMPHASIS-OF-MATTER PARAGRAPHS AND OTHER-MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR'S REPORT
AU-C Original Pronouncement
AU-C Definitions of Terms
Objectives of AU-C Section 706.04
Requirements
AU-C 706 Illustrations
AU-C 708 CONSISTENCY OF FINANCIAL STATEMENTS
AU-C Original Pronouncement
AU-C Definition of Term
Objectives of AU-C Section 708
Requirements
AU-C 720 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS
AU-C Original Pronouncements
AU-C Effective Date and Summary of Changes
AU-C Definitions of Terms
Objective of AU-C Section 720
Requirements
Illustration
AU-C725 SUPPLEMENTARY INFORMATION IN RELATION TO FINANCIAL STATEMENTS AS A WHOLE
AU-C Original Pronouncements
AU-C Definition of Term
Objective of AU-C Section 725
Requirements
Interpretation
AU-C 725 Illustrations
AU-C730 REQUIRED SUPPLEMENTARY INFORMATION
AU-C Original Pronouncements
AU-C Definitions of Terms
Objectives of AU-C Section 730
Requirements
AU-C 730 Illustrations
AU-C 800 SPECIAL CONSIDERATIONS – AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS
AU-C Original Pronouncements
AU-C Definitions of Terms
Objectives of AU-C Section 800
Scope
Requirements
AU-C 800 Illustrations (Source: AU-C 800.A36)
AU-C805 SPECIAL CONSIDERATIONS – AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS, OR ITEMS OF A FINANCIAL STATEMENT
AU-C Original Pronouncement
AU-C Definitions of Terms
Objectives of AU-C Section 805
Scope
Requirements
Interpretation
Illustrations of Auditor's Reports on a Single Financial Statement and a Specific Element of a Financial Statement (Source: AU-C 805.25)
AU-C806 REPORTING ON COMPLIANCE WITH ASPECTS OF CONTRACTUAL AGREEMENTS OR REGULATORY REQUIREMENTS IN CONNECTION WITH AUDITED FINANCIAL STATEMENTS
AU-C Original Pronouncements
AU-C Definitions of Terms
Objective of AU-C Section 806
Scope
Requirements
AU-C 806 Illustrations (Source: AU-C 806.A8)
AU-C810 ENGAGEMENTS TO REPORT ON SUMMARY FINANCIAL STATEMENTS
AU-C Original Pronouncement
Definitions of Terms
Objectives of AU-C Section 810
Scope
Requirements
AU-C 810 Illustrations (Source: AU-C 810.a22)
AU-C905 ALERT THAT RESTRICTS THE USE OF THE AUDITOR'S WRITTEN COMMUNICATION
AU-C Original Pronouncement
AU-C Definition of Term
Objectives of AU-C Section 905
Requirements
AU-C 905 Illustrations
AU-C910 FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH A FINANCIAL REPORTING FRAMEWORK GENERALLY ACCEPTED IN ANOTHER COUNTRY
AU-C Original Pronouncement
Technical Alert
AU-C Definitions of Terms
Objectives of AU-C Section 910
Scope
Requirements
AU-C 910 Illustrations (Source: AU-C 910.A11)
AU-C915 REPORTS ON APPLICATION OF REQUIREMENTS OF AN APPLICABLE FINANCIAL REPORTING FRAMEWORK
AU-C Original Pronouncements
Applicability
AU-C Definitions of Terms
Objective of AU-C Section 915
Requirements
AU-C 915 Illustration (Source: AU-C 915.A8)
AU-C 920 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES
AU-C Original Pronouncements
Applicability
AU-C Definitions of Terms
Objectives of AU-C Section 920
Scope
Requirements: General
Requirements: Format and Contents of Comfort Letters
Requirements: Commenting in a Comfort Letter on Information Other than Audited Financial Statements
Requirements: Other Matters
AU-C 920 Illustrations
AU-C925 FILINGS WITH THE US SECURITIES AND EXCHANGE COMMISSION UNDER THE SECURITIES ACT OF 1933
AU-C Original Pronouncement
AU-C Definitions of Terms
Objectives of AU-C Section 925
Requirements
AU-C 925 Illustration
AU-C930 INTERIM FINANCIAL INFORMATION
AU-C Original Pronouncement
AU-C Definition of Term
Objective of AU-C Section 930
Scope
Requirements: Review Procedures
Techniques for Application
Requirements: Communication with Management and Those Charged with Governance
Requirements: Auditor's Report
Requirements: Interim Financial Information Accompanying Audited Financial Statements
Interpretations
AU-C 930 Illustrations
AU-C935 COMPLIANCE AUDITS
AU-C Original Pronouncements
Technical Alert
AU-C 935 Definitions of Terms
Objectives of AU-C Section 935
Scope
Requirements
AU-C Illustrations
AU-C940 AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF FINANCIAL STATEMENTS
AU-C Original Pronouncement
Technical Alert
AU-C 940 Definitions of Terms
AU-C 940 Objectives
Scope
Requirements
Reporting Requirements
Illustrations
AT-C PREFACE
Technical Alert
AT-C Preface
Appendix
AT-C105 CONCEPTS COMMON TO ALL ATTESTATION ENGAGEMENTS
Original Pronouncement
Applicability and Written Assertion
Objectives
Definitions of Terms
Requirements
Interpretations
AT-C205 EXAMINATION ENGAGEMENTS
Overview
Objectives
Definitions of Terms
Requirements
Interpretations
Illustrations (AT-C 205.A121)
AT-C210 REVIEW ENGAGEMENTS
Original Pronouncement
Applicability
Definitions of Terms
Objectives of Section 215
Requirements
Illustrations – Illustrative Practitioner's Review Reports
AT-C215 AGREED-UPON PROCEDURES ENGAGEMENTS
Original Pronouncement
Applicability
Definitions of Terms
Objectives of AT-C Section 215
Requirements
Interpretation
Illustrations
AT-C305 PROSPECTIVE FINANCIAL INFORMATION
Original Pronouncement
Applicability
Definitions of Terms
Objectives – Examination Engagements
Objectivies – Agreed-Upon Procedures Engagements
Requirements: Examination of Prospective Financial Statements
Requirements: Applying Agreed-Upon Procedures to Prospective Financial Statements
Illustration
AT-C310 REPORTING ON PRO FORMA FINANCIAL INFORMATION
Original Pronouncement
Applicability
Definition of Terms
Objectives of an Examination Engagement
Objectives of a Review Engagement
Requirements
Illustrations
AT-C315 COMPLIANCE ATTESTATION
Original Pronouncement
Applicability
Definitions of Terms
Objectives of an Examination Engagement
Objectives of an Agreed-Upon Procedures Engagement
Requirements – Examination Engagements
Illustration
Requirements: Agreed-Upon Procedures Engagement
Illustrations
AT-C320 REPORTING ON AN EXAMINATION OF CONTROLS AT A SERVICE ORGANIZATION RELEVANT TO USER ENTITIES' INTERNAL CONTROL OVER FINANCIAL REPORTING
Original Pronouncement
Applicability
Definitions of Terms
Objectives of AT-C Section 320
Requirements
Illustration
AT-CSECTION 395 (DESIGNATED FOR AT SECTION 701) MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) – A SUMMARY41,42
Original Pronouncement
Technical Alert
Applicability
Definition of term
Objectives of at Section 395
Requirements: Examination
Requirements: Review
Illustrations
AT20 DEFINING PROFESSIONAL REQUIREMENTS IN STATEMENTS ON STANDARDS FOR ATTEST ENGAGEMENTS
Original Pronouncement
Technical Alert
Defining Professional Requirements in Statements on Standards for Attestation Engagements
AT50 SSAE HIERARCHY
Original Pronouncement
Technical Alert
Attestation Standards
Attestation Interpretations
Other Attestation Publications
AT101 ATTEST ENGAGEMENTS
Original Pronouncements
Technical Alert
Applicability
Definitions of Terms
Objectives of Section 101
Requirements
Interpretations
Illustrations: Examination Reports
Illustrations: Review Reports
AT201 AGREED-UPON PROCEDURES ENGAGEMENTS 48, 49
Original Pronouncement
Technical Alert
Applicability
Definitions of Terms
Objectives of at Section 201
Requirements
Interpretation
Techniques for Application
Illustrations
AT301 FINANCIAL FORECASTS AND PROJECTIONS
Original Pronouncement
Technical Alert
Applicability
Definitions of Terms
Objectives of at Section 301
Requirements: General
Requirements: Compilation of Prospective Financial Statements
Requirements: Examination of Prospective Financial Statements
Requirements: Applying Agreed-Upon Procedures to Prospective Financial Statements (see also at Section 201)
Requirements: Other
Interpretations
Illustrations
Appendices
AT401 REPORTING ON PRO FORMA FINANCIAL INFORMATION
Original Pronouncement
Technical Alert
Applicability
Definition of Term
Objectives of at Section 401
Requirements
Interpretations
Techniques for Application
Illustrations
AT501 AN EXAMINATION OF AN ENTITY'S INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS INTEGRATED WITH AN AUDIT OF ITS FINANCIAL STATEMENTS
Original Pronouncement
Technical Alert
Applicability
Definitions of Terms
Objectives of at Section 501
Requirements
Reporting Requirements
Interpretations
Illustrations
AT601 COMPLIANCE ATTESTATION
Original Pronouncement
Technical Alert
Applicability
Definitions of Terms
Objectives of at Section 601
Requirements: General (Applicable to Both Agreed-Upon Procedures and Examination Engagements)
Requirements: Agreed-Upon Procedures Engagement
Requirements: Examination Engagement
Interpretations
Techniques for Application
Illustrations
AT701 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) – A SUMMARY73
Original Pronouncement
Technical Alert
Applicability
Definition of Term
Objectives of at Section 701
Requirements: Examination
Requirements: Review
Interpretations
Illustrations
AT801 REPORTING ON CONTROLS AT A SERVICE ORGANIZATION
Original Pronouncement
Technical Alert
Applicability
Definitions of Terms
Objectives of at Section 801
Requirements
Illustrations
AR-C60 GENERAL PRINCIPLES FOR ENGAGEMENTS PERFORMED IN ACCORDANCE WITH STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES
Original Pronouncement
Technical Alert
Objectives and Limitations of SSARS Engagements
Fundamental Requirements
Appendix – Definitions of Terms for AR-C Sections 60 Through 90 (Source: AR-C 60–90)
AR-C70 PREPARATION OF FINANCIAL STATEMENTS
Original Pronouncement
Objectives and Limitations of Preparation Engagements
Technical Alert
Definitions of Terms
Determining the Type of Engagement
Requirements
Illustration (AR-C 70.A20)
AR-C80 COMPILATION ENGAGEMENTS
Original Pronouncements
Objectives and Limitations of Preparation Engagements
Technical Alert
Definitions of Terms
Requirements
Illustrations
AR-C90 REVIEW OF FINANCIAL STATEMENTS
Original Pronouncement
Objectives and Limitations of Review Engagements
Technical Alert
Definitions of Terms
Requirements
Illustrations: Review Engagement
AR-C120 COMPILATION OF PRO FORMA FINANCIAL INFORMATION
Original Pronouncements
Applicability
Technical Alert
Objectives of AR-C Section 120
Requirements
Illustrations
APPENDIX A. CROSS-REFERENCES TO SASS, SSAES, AND SSARSS
APPENDIX B. LIST OF AICPA AUDIT AND ACCOUNTING GUIDES AND AICPA STATEMENTS OF POSITION – AUDITING AND ATTESTATION82
Statements of Position – Auditing and Attestation
APPENDIX C. OTHER AUDITING PUBLICATIONS83
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