9781118979044

1118979044

9781118978979

Includes index.

Description based on print version record.

Practitioner's guide to GAAS 2015

Preatitioner's guide to Generally Accepted Auditing Standards

O'Reilly Safari. OCLC KB.

Title Page; Copyright; Table of Contents; PREFACE; ABOUT THE AUTHOR; ORGANIZATION AND KEY CHANGES; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C ORIGINAL PRONOUNCEMENTS; AU-C 200 DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 200; FUNDAMENTAL REQUIREMENTS; MANAGEMENT RESPONSIBILITIES; DEFINING PROFESSIONAL REQUIREMENTS IN STATEMENTS ON AUDITING STANDARDS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 210 Terms of Engagement; AU-C ORIGINAL PRONOUNCEMENT; APPLICABILITY; DEFINITIONS OF TERMS

OBJECTIVESFUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; ILLUSTRATION; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards; AU-C ORIGINAL PRONOUNCEMENT; INTRODUCTION; AU 220 DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 220; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 230 Audit Documentation; AU-C ORIGINAL PRONOUNCEMENTS; AU-C DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 230; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C ILLUSTRATIONS

AU-C 240 Consideration of Fraud in a Financial Statement AuditAU-C ORIGINAL PRONOUNCEMENT; AU-C DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 240; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C ILLUSTRATIONS; AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements; AU-C ORIGINAL PRONOUNCEMENT; AU-C 250 DEFINITION OF TERM; OBJECTIVES OF AU SECTION 250; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 260 The Auditor's Communication with Those Charged with Governance; AU-C ORIGINAL PRONOUNCEMENTS

AU-C DEFINITIONS OF TERMSOBJECTIVES OF AU-C SECTION 260; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 265 Communicating Internal Control Related Matters Identified in an Audit; AU-C ORIGINAL PRONOUNCEMENTS; AU-C DEFINITIONS OF TERMS; OBJECTIVES; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 265 ILLUSTRATIONS; AU-C 300 Planning an Audit; AU-C ORIGINAL PRONOUNCEMENT; OBJECTIVES OF AU-C SECTION 300; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION

AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementAU-C ORIGINAL PRONOUNCEMENT; DEFINITIONS OF TERMS; OBJECTIVES OF AU-C SECTION 315; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; ILLUSTRATIONS; AU-C 320 Materiality in Planning and Performing an Audit; AU-C PRONOUNCEMENT; DEFINITION OF TERM; OBJECTIVE OF AU-C SECTION 320; FUNDAMENTAL REQUIREMENTS; INTERPRETATIONS; TECHNIQUES FOR APPLICATION; AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

Auditing > Standards > United States.

Accounting > Standards > United States.

Accounting > Standards.

Auditing > Standards.