Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations

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John Wiley & Sons, Dec 5, 2012 - Study Aids - 1224 pages
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The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated

This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument.

  • A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
  • A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
  • Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
  • Concise listing and descriptions of each standard's specific mandate
  • Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
  • Helpful techniques for remaining compliant with each standard
  • Examples and illustrations for testing internal controls

Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

 

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Contents

Covering all SASs SSAEs SSARSs and Interpretations AU 100230 The Auditors Responsibilities and Functions Introduction to GAAS and the Genera...
1
Covering all SASs SSAEs SSARSs and Interpretations AU 311 Planning and Supervision
17
Covering all SASs SSAEs SSARSs and Interpretations AU 312 Audit Risk and Materiality in Conducting an Audit
33
Covering all SASs SSAEs SSARSs and Interpretations AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Mis...
49
Covering all SASs SSAEs SSARSs and Interpretations AU 315 Communications Between Predecessor and Successor Auditors
79
Covering all SASs SSAEs SSARSs and Interpretations AU 316 Consideration of Fraud in a Financial Statement Audit
93
Covering all SASs SSAEs SSARSs and Interpretations AU 317 Illegal Acts by Clients
123
Covering all SASs SSAEs SSARSs and Interpretations AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit ...
131
Covering all SASs SSAEs SSARSs and Interpretations AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditors Report
631
Covering all SASs SSAEs SSARSs and Interpretations AU 623 Special Reports
637
Covering all SASs SSAEs SSARSs and Interpretations AU 625 Reports on the Application of Accounting Principles
671
Covering all SASs SSAEs SSARSs and Interpretations AU 634 Letters for Underwriters and Certain Other Requesting Parties
679
Covering all SASs SSAEs SSARSs and Interpretations AU 711 Filings Under Federal Securities Statutes
749
Covering all SASs SSAEs SSARSs and Interpretations AU 722 Interim Financial Information
759
Covering all SASs SSAEs SSARSs and Interpretations AU 801 Compliance Auditing
795
Covering all SASs SSAEs SSARSs and Interpretations AU 901 Public Warehouses Controls and Auditing Procedures for GOods Held
807

Covering all SASs SSAEs SSARSs and Interpretations AU 322 The Auditors Consideration of the Internal Audit Function in an Audit of Financial Sta...
161
Covering all SASs SSAEs SSARSs and Interpretations AU 324 Service Organizations
173
Covering all SASs SSAEs SSARSs and Interpretations AU 325 Communicating Internal Control Related Matters Identified in an Audit
193
Covering all SASs SSAEs SSARSs and Interpretations AU 326 Audit Evidence
205
Covering all SASs SSAEs SSARSs and Interpretations AU 328 Auditing Fair Value Measurements and Disclosures
211
Covering all SASs SSAEs SSARSs and Interpretations AU 329 Analytical Procedures
221
Covering all SASs SSAEs SSARSs and Interpretations AU 330 The Confirmation Process
237
Covering all SASs SSAEs SSARSs and Interpretations AU 331 Inventories
255
Covering all SASs SSAEs SSARSs and Interpretations AU 332 Auditing Derivative Instruments Hedging Activities and Investments in Securities
269
Covering all SASs SSAEs SSARSs and Interpretations AU 333 Management Representations
287
Covering all SASs SSAEs SSARSs and Interpretations AU 334 Related Parties
311
Covering all SASs SSAEs SSARSs and Interpretations AU 336 Using the Work of a Specialist
325
Covering all SASs SSAEs SSARSs and Interpretations AU 337 Inquiry of a Clients Lawyer Concerning Litigation Claims and Assessments
337
Covering all SASs SSAEs SSARSs and Interpretations AU 339 Audit Documentation
355
Covering all SASs SSAEs SSARSs and Interpretations AU 341 The Auditors Consideration of an Entitys Ability to Continue as a Going Concern
369
Covering all SASs SSAEs SSARSs and Interpretations AU 342 Auditing Accounting Estimates
385
Covering all SASs SSAEs SSARSs and Interpretations AU 350 Audit Sampling
393
Covering all SASs SSAEs SSARSs and Interpretations AU 380 The Auditors Communication with Those Charged with Governance
419
Covering all SASs SSAEs SSARSs and Interpretations AU 390 Consideration of Omitted Procedures After the Report Date
429
Covering all SASs SSAEs SSARSs and Interpretations AU 410 Adherence to GAAP
437
Covering all SASs SSAEs SSARSs and Interpretations AU 420 Consistency of Application of Generally Accepted Accounting Principles
443
Covering all SASs SSAEs SSARSs and Interpretations AU 431 Adequacy of Disclosure in Financial Statements
451
Covering all SASs SSAEs SSARSs and Interpretations AU 504 Association with Financial Statements
455
Covering all SASs SSAEs SSARSs and Interpretations AU 508 Reports on Audited Financial Statements
463
Covering all SASs SSAEs SSARSs and Interpretations AU 530 Dating of the Independent Auditors Report
525
Covering all SASs SSAEs SSARSs and Interpretations AU 532 Restricting the Use of an Auditors Report
531
Covering all SASs SSAEs SSARSs and Interpretations AU 534 Reporting on Financial Statements Prepared for Use in Other Countries
539
Covering all SASs SSAEs SSARSs and Interpretations AU 543 Part of Audit Performed by Other Independent Auditors
549
Covering all SASs SSAEs SSARSs and Interpretations AUC 600 Special Considerations Audits of Group Financial Statements Including the work of ...
561
Covering all SASs SSAEs SSARSs and Interpretations AU 544 Lack of Conformity with Generally Accepted Accounting Principles
575
Covering all SASs SSAEs SSARSs and Interpretations AU 550 Other Information in Documents Containing Audited Financial Statements
579
Covering all SASs SSAEs SSARSs and Interpretations AU 551 Supplementary Information in Relation to the Financial Statements as a Whole
583
Covering all SASs SSAEs SSARSs and Interpretations AU 552 Reporting on Condensed Financial Statements and Selected Financial Data
593
Covering all SASs SSAEs SSARSs and Interpretations AU 558 Required Supplementary Information
607
Covering all SASs SSAEs SSARSs and Interpretations AU 560 Subsequent Events
619
Covering all SASs SSAEs SSARSs and Interpretations AT 101 Attest Engagements
815
Covering all SASs SSAEs SSARSs and Interpretations AT 201 AgreedUpon Procedures Engagements
841
Covering all SASs SSAEs SSARSs and Interpretations AT 301 Financial Forecasts and Projections
853
Covering all SASs SSAEs SSARSs and Interpretations AT 401 Reporting on Pro Forma Financial Information
881
Covering all SASs SSAEs SSARSs and Interpretations AT 501 An Examination of an Entitys Internal Control Over Financial Reporting That Is Integr...
893
Covering all SASs SSAEs SSARSs and Interpretations AT 601 Compliance Attestation
917
Covering all SASs SSAEs SSARSs and Interpretations AT 701 Managements Discussion and Analysis MDAA Summary
931
Covering all SASs SSAEs SSARSs and Interpretations AT 801 Reporting on Controls at a Service Organization
939
Covering all SASs SSAEs SSARSs and Interpretations AR 6090 Compilation and Review of Financial Statements
961
Covering all SASs SSAEs SSARSs and Interpretations AR 110 Compilation of Specified Elements Accounts or Items of a Financial Statement
1017
Covering all SASs SSAEs SSARSs and Interpretations AR 120 Compilation of Pro Forma Financial Information
1023
Covering all SASs SSAEs SSARSs and Interpretations AR 200 Reporting on Comparative Financial Statements
1029
Covering all SASs SSAEs SSARSs and Interpretations AR 300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
1043
Covering all SASs SSAEs SSARSs and Interpretations AR 400 Communications between Predecessor and Successor Accountants
1047
Covering all SASs SSAEs SSARSs and Interpretations AR 600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans
1051
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 1 References in Auditors Reports to the Standards of the Public Company Accounting ...
1055
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 3 Audit Documentation
1059
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist
1065
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Au...
1079
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 6 Evaluating Consistency of Financial Statements
1099
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 7 Engagement Quality Review
1103
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 8 Audit Risk
1107
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 9 Audit Planning
1109
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 10 Supervision of the Audit Engagement
1113
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 11 Consideration of Materiality in Planning and Performing an Audit
1115
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 12 Identifying and Assessing Risks of Material Misstatement
1119
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 13 The Auditors Responses to the Risks of Material Misstatement
1133
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 14 Evaluating Audit Results
1141
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 15 Audit Evidence
1147
Covering all SASs SSAEs SSARSs and Interpretations Appendix A ASB Clarity Project Extant AU Sections Mapped to the Clarified AUC Sections
1151
Covering all SASs SSAEs SSARSs and Interpretations Appendix B CrossReferences to SASs SSAEs and SSARSs
1159
Covering all SASs SSAEs SSARSs and Interpretations Appendix C List of AICPA Audit and Accounting Guides
1165
Covering all SASs SSAEs SSARSs and Interpretations Appendix D Other Auditing Publications in the GAAS Hierarchy
1167
Covering all SASs SSAEs SSARSs and Interpretations Index
1169
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