Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 5
CONTENTS
Оглавление1 Cover
2 Preface—Organization and Key Changes
4 1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards Scope Definitions of Terms Objectives of AU-C Section 200 Requirements Complying with GAAS
5 2 AU-C 210 Terms of Engagement Scope Definitions of Terms Objectives of AU-C Section 210 Fundamental Requirements AU-C 210 Illustration
6 3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards Scope Definitions of Terms Objective of AU-C Section 220 Requirements
7 4 AU-C 230 Audit Documentation Scope Definitions of Terms Objective of AU-C Section 230 Requirements Interpretations AU-C 230 Illustrations
8 5 AU-C 240 Consideration of Fraud in a Financial Statement Audit Scope Definitions of Terms Objectives of AU-C Section 240 Requirements AU-C 240 Illustrations
9 6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements Scope Definition of Term Objectives of AU-C Section 250 Requirements
10 7 AU-C 260 The Auditor’s Communication with Those Charged with Governance Scope Definitions of Terms Objectives of AU-C Section 260 Requirements
11 8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit Scope Definitions of Terms Objective of AU-C Section 265 Requirements Management Response Interpretations AU-C 265 Illustrations
12 9 AU-C 300 Planning an Audit Scope Objective of AU-C Section 300 Requirements
13 10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement Scope Technical Alert Definitions of Terms Objective of AU-C Section 315 Overview Requirements AU-C 315 Illustrations
14 11 AU-C 320 Materiality in Planning and Performing an Audit Scope Definition of Term Objective of AU-C Section 320 Overview Requirements
15 12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained Scope Definitions of Terms Objective of AU-C Section 330 Overview Requirements
16 13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization Scope Definitions of Terms Objective of AU-C Section 402 Requirements AU-C 402 Illustration—Audit Program for an Auditor’s Review of a Service Auditor’s Report
17 14 AU-C 450 Evaluation of Misstatements Identified during the Audit Scope Definitions of Terms Objective of AU-C Section 450 Requirements
18 15 AU-C 500 Audit Evidence Scope Definitions of Terms Objective of AU-C Section 500 Requirements Interpretations
19 16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items Scope Objective of AU-C Section 501 Requirements—Investments in Securities and Derivative Instruments AU-C 501 Illustrations—Investments in Securities and Derivative Instruments Requirements—Inventory Existence and Condition AU-C 501 Illustrations—Inventory Observation Requirements—Litigation, Claims, and Assessments Involving the Entity AU-C 501 Illustration—Litigation, Claims, and Assessments Requirements—Segment Reporting
20 17 AU-C 505 External Confirmations Scope Definitions of Terms Objective of AU-C Section 505 Requirements AU-C 505 Illustrations
21 18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements Scope Definitions of Terms Objective of AU-C Section 510 Requirements AU-C 510 Illustrations
22 19 AU-C 520 Analytical Procedures Scope Definition of Term Objective of AU-C Section 520 Overview Requirements AU-C 520 Illustrations
23 20 AU-C 530 Audit Sampling Scope Definitions of Terms Objective of AU-C Section 530 Overview Requirements Nonsampling Techniques Nonstatistical Audit Sampling Techniques Statistical Audit Sampling Techniques
24 21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures Scope Definitions of Terms Objectives of AU-C Section 540 Overview Requirements
25 22 AU-C 550 Related Parties Scope Definitions of Terms Objective of AU-C Section 550 Overview Requirements AU-C 550 Illustration—Related-Party Checklist
26 23 AU-C 560 Subsequent Events and Subsequently Discovered Facts Scope Definitions of Terms Objectives of AU-C Section 560 Overview Requirements AU-C 560 Illustration—Subsequent Events Checklist
27 24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern Scope Definition of Term Objectives of AU-C Section 570 Responsibility for the Evaluation of the Entity’s Ability to Continue as a Going Concern Requirements AU-C 570 Illustration—Going Concern Checklist
28 25 AU-C 580 Written Representations Scope Definition of Term Objectives of AU-C Section 580 Requirements Auditor’s Relationship with a Small or Nonpublic Client AU-C 580 Illustrations
29 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date Scope Definition of Term Overview Objectives of AU-C Section 585 Requirements Determining Importance of Omitted Procedures AU-C 585 Illustration—Applying the Omitted Procedure
30 27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Scope Introduction Definitions of Terms Objectives of AU-C Section 600 Overview Requirements Interpretations AU-C 600 Illustrations
31 28 AU-C 610 Using the Work of Internal Auditors Scope Objectives of AU-C Section 610 Definitions of Terms Overview Requirements AU-C 610 Illustrations
32 29 AU-C 620 Using the Work of an Auditor’s Specialist Scope Definitions of Terms Objectives of AU-C Section 620 Requirements Interpretations AU-C 620 Illustrations
33 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements Scope 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)
34 31 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report Scope Definitions of Terms Objective of AU-C Section 705 Requirements AU-C 705 Illustrations (Source: AU-C 705.A32)
35 32 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report Scope Definitions of Terms Objective Requirements AU-C 706 Illustrations
36 33 AU-C 708 Consistency of Financial Statements Scope Definition of Term Objectives of AU-C Section 708 Requirements
37 34 AU-C 720 Other Information in Documents Containing Audited Financial Statements Scope Definitions of Terms Objective of AU-C Section 720 Requirements AU-C 720 Illustration: Other-Matter Paragraph to Disclaim an Opinion on Other Information (from AU-C 720.A13)
38 35 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole Scope Definition of Term Objectives of AU-C Section 725 Requirements Interpretation AU-C 725 Illustrations
39 36 AU-C 730 Required Supplementary Information Scope Definitions of Terms Objectives Requirements AU-C 730 Illustrations
40 37 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Scope Definitions of Terms Objective of AU-C Section 800 Requirements AU-C 800 Illustrations (Source: AU-C 800.A36)
41 38 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement Scope Definitions of Terms Objective of AU-C Section 805 Requirements Interpretation AU-C 805 Illustrations of Auditor’s Reports on a Single Financial Statement and a Specific Element of a Financial Statement (Source: AU-C 805.A25)
42 39 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements Scope Definitions of Terms Objectives of AU-C Section 806 Requirements AU-C 806 Illustrations (Source: AU-C 806.A8)
43 40 AU-C 810 Engagements to Report on Summary Financial Statements Scope Definitions of Terms Objectives of AU-C Section 810 Requirements AU-C 810 Illustrations (Source: AU-C 810.A22)
44 41 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication Scope Definition of Term Objective of AU-C Section 905 Requirements AU-C 905 Illustrations
45 42 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country Scope AU-C Definitions of Terms Objective of AU-C 910 Requirements AU-C 910 Illustrations (Source: AU-C 910.A11)
46 43 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework Scope Definitions of Terms Objective Requirements Illustration: Illustrative Written Report to the Requesting Party (Source: AU-C 915.A8)
47 44 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties Scope Definitions of Terms Objectives of AU-C Section 920 Overview Requirements: General Requirements: Format and Contents of Comfort Requirements: Commenting-in-a-Comfort-Letter on Information Other Than Audited Financial Statements Requirements: Other Matters AU-C 920 Illustrations
48 45 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 Scope Definitions of Terms Objective Requirements AU-C 925 Illustration: Illustrative Disclosures and Reports (Source: AU-C 925.A15)
49 46 AU-C 930 Interim Financial Information Scope Definition of Term Objectives of AU-C Section 930 Requirements Auditor’s Report Interim Financial Information Accompanying Audited Financial Statements AU-C 930 Illustrations Illustrations of Auditor’s Review Reports on Interim Financial Information (Source: AU-C 930.A57) Illustrations of Example Modifications to the Auditor’s Review Report Due to Departures from the Applicable Financial Reporting Framework (Source: AU-C 930.A58)
50 47 AU-C 935 Compliance Audits Scope Definitions of Terms Objectives of AU-C Section 935 Requirements AU-C 935 Illustrations
51 48 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements Scope Definitions of Terms Objectives of AU-C 940 Requirements Reporting Requirements AU-C 940 Illustrations
52 49 AU-C 945 Auditor Involvement with Exempt Offering Documents Scope Definitions of Terms Objectives of AU-C Section 945 Requirements
53 50 AT-C Preface AT-C Organization AT-C Preface
54 51 AT-C 105 Concepts Common to All Attestation Engagements Scope and Written Assertion Objectives Definitions of Terms Requirements Interpretations
55 52 AT-C 205 Examination Engagements Overview Objectives Definitions of Terms Requirements Interpretations Illustrations (AT-C 205.A121)
56 53 AT-C 210 Review Engagements Scope Definitions of Terms Objectives of Section 215 Requirements Illustrations—Illustrative Practitioner’s Review Reports
57 54 AT-C 215 Agreed-Upon Procedures Engagements Scope Definition of Term Objectives of AT-C Section 215 Requirements Statement of Position Illustrations—Illustrative Practitioner’s Agreed-Upon Procedures Reports (AT-C 215.A48)
58 55 AT-C 305 Prospective Financial Information Scope Definitions of Terms Objectives—Examination Engagements Objectives—Agreed-Upon Procedures Engagements Requirements Reports
59 56 AT-C 310 Reporting on Pro Forma Financial Information Scope Definitions of Terms Objectives of an Examination Engagement Objectives of a Review Engagement Requirements Illustrations
60 57 AT-C 315 Compliance Attestation Scope Definitions of Terms Objectives of an Examination Engagement Objectives of an Agreed-Upon Procedures Engagement Requirements—Examination Engagements Requirements: Agreed-Upon Procedures Engagement
61 58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting Scope Definitions of Terms Objectives of AT-C Section 320 Requirements Illustration: Type 1 Service Auditor’s Report
62 59 AT-C 701 Management’s Discussion and Analysis Scope Definition of Terms Objectives Requirements: Examination Requirements: Review Illustrations
63 60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services Scope Definitions of Terms Technical Alert Objectives and Limitations of SSARS Engagements Fundamental Requirements
64 61 AR-C 70 Preparation of Financial Statements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Determining the Type of Engagement Requirements Illustration—An Engagement Letter for an Engagement to Prepare Financial Statements in Accordance with Accounting Principles Generally Accepted in the United States of America (AR-C 70.A22)
65 62 AR-C 80 Compilation Engagements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Requirements Illustrations
66 63 AR-C 90 Review of Financial Statements Scope Technical Alert Objectives Definitions of Terms Requirements Illustrations: Review Engagement
67 64 AR-C 100 Special Considerations—International Reporting Issues Scope Technical Alert Objective Definitions Requirements Reporting
68 65 AR-C 120 Compilation of Pro Forma Financial Information Scope Definition of Term Objectives of AR-C Section 120 Requirements Illustrations
69 Appendix A: Definitions of Terms—AU-C Standards
70 Appendix B: Definitions of Terms—AT-C Standards
71 Appendix C: Defintions for Preparation, Compilation, and Review—AR-C Standards
72 Appendix D: Cross-References to SASs, SSAEs, and SSARSs
74 Appendix F: Other Auditing Publications
75 Index
