Practitioner’s Guide to GAAS 2013
by Joanne M. Flood
Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations
- Cover
- Contents
- Title
- Copyright
- 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 Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C 200 Definitions of Terms
- AU-C 220 Definitions of Terms
- Objectives of AU Sections 100–230
- Objectives of AU-C Section 200
- Objectives of AU-C Section 220
- Fundamental Requirements
- Defining Professional Requirements in Statements on Auditing Standards
- Interpretations
- Techniques for Application
- AU Illustrations
- AU 311: Planning and Supervision
- AU 312: Audit Risk and Materiality in Conducting an Audit
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 312
- Objective of AU-C Section 320
- Objectives of AU-C Section 450
- Fundamental Requirements
- Interpretations
- Professional Issues Task Force Practice Alerts
- Techniques for Application
- AU 314: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- AU 315: Communications Between Predecessor and Successor Auditors
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- Applicability
- AU Definitions of Terms
- AU-C Section 510 Definitions of Terms
- Objectives of AU Section 315
- Objectives of AU-C Section 510
- Fundamental Requirements
- Interpretations
- Professional Issues Task Force Practice Alerts
- Techniques for Application
- AU Illustrations
- AU-C 510 Illustrations
- 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 Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 324
- Objectives of AU-C Section 402
- Fundamental Requirements: User Auditors
- Fundamental Requirements: Service Auditors
- AU Interpretations
- Professional Issues Task Force Practice Alert
- Techniques for Application: User Auditors
- Techniques for Application: Service Auditors
- AU Illustrations
- 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 Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 330
- Objective of AU-C Section 505
- Fundamental Requirements
- Interpretations
- Professional Issues Task Force Practice Alert
- Techniques for Application
- AU Illustrations
- AU 331: Inventories
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 331
- Objectives of AU-C Section 501
- Fundamental Requirements: Observation
- Fundamental Requirements: Reporting
- Interpretations
- Professional Issues Task Force Practice Alert
- Techniques for Application
- AU Illustrations
- 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 Effective Date and Applicability
- AU-C Effective Date
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 350
- Objectives of AU-C Section 530
- Fundamental Requirements
- Interpretations
- Techniques for Application: Nonsampling
- Techniques for Application: Nonstatistical Audit Sampling
- Techniques for Application: Statistical Audit Sampling
- References
- AU 380: The Auditor’s Communication with Those Charged with Governance
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 380
- Objectives of AU-C Section 260
- Fundamental Requirements
- Interpretations
- Professional Issues Task Force Practice Alerts
- Techniques for Application
- AU 390: Consideration of Omitted Procedures After the Report Date
- AU 410: Adherence to GAAP
- AU 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 Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 508
- Objectives of AU-C Sections
- Fundamental Requirements: Auditor’s Standard Report
- Fundamental Requirements: Explanatory Language Added to the Auditor’s Standard Report
- Fundamental Requirements: Departures from Unqualified Opinions
- Fundamental Requirements: Reports on Comparative Financial Statements
- Interpretations
- Professional Issues Task Force Practice Alerts
- Techniques for Application
- AU Illustrations
- AU-C 700 Illustrations
- AU-C 705 Illustrations
- AU-C 706 Illustrations
- List of AU-C Sections Containing Requirements for Emphasis-of-Matter Paragraphs
- List of AU-C Sections Containing Requirements for Other-Matter Paragraphs
- 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 Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 623
- Objectives of AU-C 623
- Fundamental Requirements: Financial Statements Prepared in Conformity with an Ocboa
- Fundamental Requirements: Specified Elements, Accounts, or Items of a Financial Statement
- Fundamental Requirements: Compliance with Contractual or Regulatory Requirements Related to Audited Financial Statement
- Fundamental Requirements: Special-Purpose Financial Presentations to Comply with Contractual Agreements or Regulatory Provisions
- Fundamental Requirements: Circumstances Requiring Explanatory Language in an Auditor’s Special Report
- Fundamental Requirements: Financial Information Presented in Prescribed Forms or Schedules
- AU Interpretations
- AU Illustrations
- AU-C Illustrations
- AU 625: Reports on the Application of Accounting Principles
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- Applicability
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 625
- Objectives of AU-C Section 915
- Fundamental Requirements
- Interpretations
- Techniques for Application
- AU Illustration
- AU-C 915 Illustration
- AU 634: Letters for Underwriters and Certain Other Requesting Parties
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- Applicability
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 634
- Objectives of AU-C Section 920
- Fundamental Requirements: General
- Fundamental Requirements: Format and Contents of Comfort Letters
- Fundamental Requirements: Commenting in a Comfort Letter on Information other than Audited Financial Statements
- Fundamental Requirements: Other Matters
- Interpretations
- Techniques for Application
- AU Illustrations
- AU-C 920 Illustrations
- AU 711: Filings under Federal Securities Statutes
- AU 722: Interim Financial Information
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definition of Term
- Objectives of AU Section 722
- Objective of AU-C Section 930
- Fundamental Requirements: Review Procedures
- Fundamental Requirements: Communication with Audit Committees
- Fundamental Requirements: Communication with Management and Audit Committees
- Fundamental Requirements: Accountant’s Report
- Fundamental Requirements: Interim Financial Information Accompanying Audited Financial Statements
- Interpretations
- Techniques for Application
- AU Illustrations
- AU-C 930 Illustrations
- AU 801: Compliance Auditing
- AU 901: Public Warehouses: Controls and Auditing Procedures for Goods Held
- AU Effective Date and Applicability
- AU-C Effective Date and Summary of Changes
- AU Definitions of Terms
- AU-C Definitions of Terms
- Objectives of AU Section 901
- Objective of AU-C Section 501
- Fundamental Requirements: Controls for Warehouseman
- Fundamental Requirements: Warehouseman’s Auditor
- Fundamental Requirements: Owner of Goods
- Fundamental Requirements: Owner’s Auditor
- Interpretations
- AT 101: Attest Engagements
- Effective Date and Applicability
- Definitions of Terms
- Defining Professional Requirements in Statements on Standards for Attestation Engagements
- Objectives of Section 101
- Fundamental Requirements
- Comparison of Attestation Standards with GAAS
- Interpretations
- Illustrations: Examination Reports
- Illustrations: Review Reports
- AT 201: Agreed-Upon Procedures Engagements
- AT 301: Financial Forecasts and Projections
- Effective Date and Applicability
- Applicability
- Definitions of Terms
- Objectives of at Section 301
- Fundamental Requirements: General
- Fundamental Requirements: Compilation of Prospective Financial Statements
- Fundamental Requirements: Examination of Prospective Financial Statements
- Fundamental Requirements: Applying Agreed-Upon Procedures to Prospective Financial Statements (See Also at Section 201)
- Fundamental Requirements: Other
- Interpretations
- Illustrations
- Appendices
- AT 401: Reporting on Pro Forma Financial Information
- AT 501: an Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements
- AT 601: Compliance Attestation
- Effective Date and Applicability
- Definitions of Terms
- Objectives of at Section 601
- Fundamental Requirements: General (Applicable to Both Agreed-Upon Procedures and Examination Engagements)
- Fundamental Requirements: Agreed-Upon Procedures Engagement
- Fundamental Requirements: Examination Engagement
- Interpretations
- Techniques for Application
- Illustrations
- AT 701: Management’s Discussion and Analysis (MD&A)—A Summary
- AT 801: Reporting on Controls at a Service Organization
- AR 60–90: Compilation and Review of Financial Statements
- AR 110: Compilation of Specified Elements, Accounts, or Items of a Financial Statement
- AR 120: Compilation of Pro Forma Financial Information
- AR 200: Reporting on Comparative Financial Statements
- AR 300: Compilation Reports on Financial Statements Included in Certain Prescribed Forms
- AR 400: Communications between Predecessor and Successor Accountants
- AR 600: Reporting on Personal Financial Statements Included in Written Personal Financial Plans
- PCAOB 1: References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board
- PCAOB 3: Audit Documentation
- PCAOB 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist
- PCAOB 5: an Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements
- PCAOB 6: Evaluating Consistency of Financial Statements
- PCAOB 7: Engagement Quality Review
- PCAOB 8: Audit Risk
- PCAOB 9: Audit Planning
- PCAOB 10: Supervision of the Audit Engagement
- PCAOB 11: Consideration of Materiality in Planning and Performing an Audit
- PCAOB 12: Identifying and Assessing Risks of Material Misstatement
- PCAOB 13: The Auditor’s Responses to the Risks of Material Misstatement
- PCAOB 14: Evaluating Audit Results
- PCAOB 15: Audit Evidence
- Appendix A: ASB Clarity Project: Extant AU Sections Mapped to the Clarified AU-C Sections
- Appendix B: Cross-References to SASs, SSAEs, and SSARSs
- Appendix C: List of AICPA Audit and Accounting Guides
- Appendix D: Other Auditing Publications in the GAAS Hierarchy
- Index
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