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Wiley Practitioner's Guide to GAAS 2022: Covering All SASs, SSAEs, SSARSs, and Interpretations

Wiley Practitioner's Guide to GAAS 2022: Covering All SASs, SSAEs, SSARSs, and Interpretations

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119875017
  • Published In: March 2022
  • Format: Paperback , 1104 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Author 
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    The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2022

    The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards or GAAS under which U. S. audits are conducted in the United States. Auditors must comply with and understand every aspect of GAAS in order to comply with AICPA standards. As a result, it is crucial for CPAs to be up-to-date on all applicable guidelines, rules, and regulations.

    Wiley Practitioner’s Guide to GAAS 2022 delivers a thorough description and analysis of not only auditing standards – SASs, but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The guide offers the most recent revisions to the standards, including those on:

    • Materiality,
    • Audit reports,
    • ERISA audits,
    • SSAE direct examination engagements, and
    • Practitioner’s review reports.

     The Guide explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource.

    In addition, Wiley Practitioner’s Guide to GAAS 2022 provides readers with:

    • Practical direction on the steps necessary to help you comply with GAAS
    • Comprehensive guidance on the entire auditing process, from start to finish
    • Explanations of all attestation and review, compilation, and preparation standards
    • A glossary of relevant terminology for each subject

    A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used on a daily basis, Wiley Practitioner’s Guide to GAAS 2022 is an invaluable resource written to save you time and simplify your compliance with professional standards.

  • Preface—Organization and Key Changes

    About the Author

    1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards

    2 AU-C 210 Terms of Engagement

    3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards

    4 AU-C 230 Audit Documentation

    5 AU-C 240 Consideration of Fraud in a Financial Statement Audit

    6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements

    7 AU-C 260 The Auditor’s Communication with Those Charged with Governance

    8 AU-C 265 Communicating Internal Control–Related Matters Identified in an Audit

    9 AU-C 300 Planning an Audit

    10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

    11 AU-C 320 Materiality in Planning and Performing an Audit

    12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

    13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization

    14 AU-C 450 Evaluation of Misstatements Identified during the Audit

    15 AU-C 500 Audit Evidence

    16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items

    17 AU-C 505 External Confirmations

    18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements

    19 AU-C 520 Analytical Procedures

    20 AU-C 530 Audit Sampling

    21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures

    22 AU-C 550 Related Parties

    23 AU-C 560 Subsequent Events and Subsequently Discovered Facts

    24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern    

    25 AU-C 580 Written Representations

    26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date

    27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

    28 AU-C 610 Using the Work of Internal Auditors

    29 AU-C 620 Using the Work of an Auditor’s Specialist

    30 AU-C 700 Forming an Opinion and Reporting on Financial Statements

    31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report

    32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

    33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report

    34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report

    35 AU-C 708 Consistency of Financial Statements

    36 AU-C 720 Other Information in Documents Containing Audited Financial Statements

    37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole

    38 AU-C 730 Required Supplementary Information

    39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

    40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

    41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements

    42 AU-C 810 Engagements to Report on Summary Financial Statements

    43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication

    44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country

    45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework

    46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties

    47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933

    48 AU-C 930 Interim Financial Information

    49 AU-C 935 Compliance Audits

    50 AU-C 940 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements

    51 AU-C 945 Auditor Involvement with Exempt Offering Documents

    52 AT-C Preface

    53 AT-C 105 Concepts Common to All Attestation Engagements

    54 AT-C 205 Examination Engagements

    55 AT-C 206 Direct Examination Engagements

    56 AT-C 210 Review Engagements

    57 AT-C 215 Agreed-Upon Procedures Engagements

    58 AT-C 305 Prospective Financial Information

    59 AT-C 310 Reporting on Pro Forma Financial Information

    60 AT-C 315 Compliance Attestation

    61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting

    62 AT-C 701 Management’s Discussion and Analysis

    63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services

    64 AR-C 70 Preparation of Financial Statements

    65 AR-C 80 Compilation Engagements

    66 AR-C 90 Review of Financial Statements

    67 AR-C 100 Special Considerations—International Reporting Issues

    68 AR-C 120 Compilation of Pro Forma Financial Information

    Appendix A Definitions of Terms—AU-C Standards

    Appendix B Definitions of Terms—AT-C Standards

    Appendix C Definitions of Terms—AR-C Standards

    Appendix D Other Auditing Publications

    Index

  • Joanne Flood, MBA, CPA, Rockville Center, NY has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University.

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