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Audit and Accounting Manual: Nonauthoritative Practice Aid 2020

Audit and Accounting Manual: Nonauthoritative Practice Aid 2020

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781950688487
  • Published In: August 2020
  • Format: Paperback , 800 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Author 
  • Details

    This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In one handy resource, you'll find applicable requirements and how-to advice.  This edition includes updates for the issuance of SAS No. 133, Auditor Involvement with Exempt Offering Documents. Update boxes have been added for SAS No. 134, 137, 138 and 139. You’ll find illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms.

  • How Audit and Accounting Manual is Organized 1

    AAM 1000 Introduction 3

    1100 Introduction

    AAM 2000 How to Use the Audit and Accounting Manual 9

    2100 How to Use the Audit and Accounting Manual

    AAM 3000 Engagement Planning and Administration 15

    3100 Understanding the Assignment

    3105 Planning the Engagement

    3110 Assigning Personnel to the Engagement and Supervision

    3115 Independence

    3120 Obtaining an Understanding of the Entity and Its Environment

    3125 Obtaining an Understanding of Internal Control

    3130 Assessing the Risks of Material Misstatement

    3140 Materiality and Misstatements Identified During the Audit

    3145 Fraud

    3150 Illegal Acts

    3155 Analytical Procedures

    3160 Audit Budget Samples

    3165 Sample Engagement Letters

    AAM 4000 Internal Control 195

    4100 Introduction

    4200 Internal Control Framework

    AAM 5000 Designing and Performing Further Audit Procedures 225

    5100 Audit Evidence and Designing Further Audit Procedures

    5200 Performing Tests of Controls

    5300 Performing Substantive Procedures

    5400 Audit Sampling Considerations

    5500 Suggested Supplemental Reference Materials

    AAM 6000 Audit Documentation 295

    6100 Audit Documentation —General

    6200 Form, Content, and Extent of Audit Documentation

    6300 Organization and Filing (Indexing)

    AAM 7000 Correspondence, External Confirmations, and Written Representations 317

    7100 External Confirmations and Correspondence

    7200 Requests for External Confirmations and Related Materials

    7300 Litigation, Claims, and Assessments and Inquiries to Legal Counsel

    7400 Written Representations and Representation Letters

    7500 Communication With Management and Those Charged With Governance

    7600 Reliance Letter

    7700 Proposal Letter

    AAM 8000 Alerts 427

    8012 General Accounting and Auditing Developments —2019/20

    [8013] [Reserved]

    [8015] [Reserved]

    [8030] [Reserved]

    [8040] [Reserved]

    [8050] [Reserved]

    [8060] [Reserved]

    [8070] [Reserved]

    [8090] [Reserved]

    [8100] [Reserved]

    [8120] [Reserved]

    [8220] [Reserved]

    [8240] [Reserved]

    [8290] [Reserved]

    [8300] [Reserved]

    [8320] [Reserved]

    AAM 9000 Auditors’ Reports 497

    9010 Overview — Auditor’s Report

    9020 Unmodified Opinions

    9030 Modified Opinions

    9040 Material Misstatements

    9050 Inability to Obtain Sufficient Appropriate Audit Evidence

    9060 Additional Communications in the Auditor’s Report — Emphasis-of-Matter Paragraphs

    9070 Additional Communications in the Auditor’s Report — Other-Matter Paragraphs

    9080 Special Considerations in the United States

    9090 Special Purpose Frameworks

    9100 Comparative Financial Statements

    9110 Initial Audit Engagements

    9120 Single Financial Statement and Specific Elements, Accounts, or Items

    9130 Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements

    9140 Engagements to Report on Summary Financial Statements

    9150 Group Audits

    AAM10,000 Quality Control 613

    10,100 Quality Control —General

    10,200 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice — For Small- and Medium-Sized Firms

    10,210 Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice — For Sole Practitioners

    10,250 Statement on Quality Control Standards

    10,280 “Alternative Practice Structures” Interpretation of the “Independence Rule”

    10,300 Sample Quality Control Forms

    Appendix A New Auditing Standards to Change the Auditor’s Report 777

  • The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

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