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Audit Risk Alert: General Accounting and Auditing Developments 2019/2020

Audit Risk Alert: General Accounting and Auditing Developments 2019/2020

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781948306904
  • Published In: February 2020
  • Format: Paperback , 96 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Author 
  • Details

    This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern.

    Updates include:

    • Economic and Industry Developments
    • Legislative and Regulatory Developments
    • Audit and Attestation Issues and Developments
    • Revenue Recognition
    • New Lease Standard
    • Accounting for Financial Instruments
    • Recent AICPA Independence and Developments   
    1. How This Alert Helps You 01-03
    2. Economic and Industry Developments  04-08
    3. The Current Economy  04-05
    4. Key Economic Indicators  06-08
    5. Legislative and Regulatory Developments   09-37
    6. Inspections of Broker-Dealer 09-37
    7. Audit and Attestation Issues and Developments 38-119
    8. The AICPA Enhancing Audit Quality Initiative 38-49
    9. Cybersecurity   50-51
    10. Auditing Standards Board 52-87
    11. Accounting and Review Services Committee 88-96
    12. The Public Company Accounting Oversight Board  97-106
    13. Developments in Peer Review   107
    14. Common Peer Review Findings  108-119
    15. Attestation Clarity Project  120-127
    16. Restructuring the Attestation Standards   124-127
    17. Revenue Recognition 128-163
    18. Overview 128-130
    19. Effective or Applicability Date   131-132
    20. Overview of the New Guidance 133-135
    21. Understanding the Five-Step Process 136-147
    22. Additional Guidance Under the New Standard 148-149
    23. Transition Resource Group 150-151
    24. Latest Developments   152-162
    25. Conclusion 163
    26. New Leases Standard Will Change Financial Statement
    27. Presentation   164-193
    28. Issuance and Objective 164-165
    29. Applicability and Effective Date  166-167
    30. Main Provisions  168-178
    31. Lessee Accounting 179-185
    32. Lessor Accounting 186-190
    33. Sale and Leaseback Transactions  191-192
    34. Leveraged Lease Arrangements  193
    35. Accounting for Financial Instruments  194-217
    36. Overview 194-195
    37. Applicability and Effective Date  196-199
    38. Impairment 200-214
    39. Hedge Accounting 215-216
    40. Conclusion 217
    41. Other Accounting Issues and Developments  218-323
    42. Income Taxes   219-223
    43. Consolidation  224-231
    44. Restricted Cash  232-236
    45. Business Combinations 237-246
    46. Simplifying the Test for Goodwill Impairment 247-256
    47. Other Income   257-271
    48. Retirement Benefits 272-277
    49. Nonrefundable Fees and Other Costs 278-284
    50. Stock Compensation   285-292
    51. Service Concession Arrangements  293-303
    52. Financial Instruments With Characteristics of Liabilities
    53. and Equity  304-312
    54. Financial Instruments With Characteristics of Liabilities
    55. and Equity  313-323
    56. Recent Pronouncements at a Glance  324-326
    57. Recent Auditing and Attestation Pronouncements
    58. and Guidance 324
    59. Recent Accounting and Financial Reporting Guidance 325
    60. Recently Issued Technical Questions and Answers   326
    61. Recent AICPA Independence and Ethics Developments 327-356
    62. AICPA Conceptual Frameworks Toolkits   327-328
    63. Definition of a Client   329
    64. New Independence Interpretation—Hosting Services 330-356
    65. On the Horizon   357-392
    66. Auditing and Attestation Pipeline—Nonissuers 359-362
    67. Auditing and Attestation Pipeline—Issuers  363-370
    68. Accounting and Financial Reporting Pipeline 371-382
    69. Independence and Ethics Pipeline  383-392
    70. Resource Central  393-409
    71. Publications   394
    72. Continuing Professional Education  395-398
    73. Webcasts 399
    74. Member Service Center 400
    75. Hotlines  401-408
    76. Industry Websites 409
  • 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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