AICPA Professional Standards, 2017, Volume 1
AICPA Professional Standards, 2017, Volume 1
AICPA
John Wiley & Sons Inc
02/2018
1776
Mole
Inglês
9781119454830
2038
Applicability of AICPA Professional Standards 11
U S AUDITING STANDARDS-AICPA [Clarified] [AU-C]
AU-C Cross-References to SASs 17
AU-C Introduction 31
Forward
Preface-Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
Glossary of Terms
AU-C 200-299 General Principles and Responsibilities 71
200-Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
210-Terms of Engagement
220-Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
230-Audit Documentation
9230-Audit Documentation: Auditing Interpretations of Section 230
240-Consideration of Fraud in a Financial Statement Audit
250-Consideration of Laws and Regulations in an Audit of Financial Statements
260-The Auditor's Communication With Those Charged With Governance
265-Communicating Internal Control Related Matters Identified in an Audit
9265-Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265
AU-C 300-499 Risk Assessment and Response to Assessed Risks 255
300-Planning an Audit
315-Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320-Materiality in Planning and Performing an Audit
330-Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
AU-C 300-499 Risk Assessment and Response to Assessed
402-Audit Considerations Relating to an Entity Using a Service Organization
450-Evaluation of Misstatements Identified During the Audit AU-C 500-599 Audit Evidence 385
500-Audit Evidence
9500-Audit Evidence: Auditing Interpretations of Section 500
501-Audit Evidence-Specific Considerations for Selected Items
505-External Confirmations
510-Opening Balances-Initial Audit Engagements, Including Reaudit Engagements
520-Analytical Procedures
530-Audit Sampling
540-Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
550-Related Parties
560-Subsequent Events and Subsequently Discovered Facts
570-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
570A-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
9570A-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 570
580-Written Representations
585-Consideration of Omitted Procedures After the Report Release Date
AU-C 600-699 Using the Work of Others 661
600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
9600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600
610-Using the Work of Internal Auditors
620-Using the Work of an Auditor's Specialist
9620-Using the Work of an Auditor's Specialist: Auditing Interpretations of Section 620
AU-C 700-799 Audit Conclusions and Reporting 777
700-Forming an Opinion and Reporting on Financial Statements
9700-Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700
AU-C 700-799 Audit Conclusions and Reporting-continued
705-Modifications to the Opinion in the Independent Auditor's Report
706-Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
708-Consistency of Financial Statements
720-Other Information in Documents Containing Audited Financial Statements
725-Supplementary Information in Relation to the Financial Statements as a Whole
9725-Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725
730-Required Supplementary Information
AU-C 800-899 Special Considerations 933
800-Special Considerations-Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
9805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805
806-Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements
810-Engagements to Report on Summary Financial Statements
AU-C 900-999 Special Considerations in the United States 1035
905-Alert That Restricts the Use of the Auditor's Written Communication
910-Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
915-Reports on Application of Requirements of an Applicable Financial Reporting Framework
920-Letters for Underwriters and Certain Other Requesting Parties
925-Filings With the U S Securities and Exchange Commission Under the Securities Act of 1933
930-Interim Financial Information
935-Compliance Audits
940-An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
AU-C Appendixes 1277
AU-C Topical Index 1333
U S ATTESTATION STANDARDS-AICPA (CLARIFIED) [AT-C]
AT-C Cross-References to SSAEs 1365
AT-C Introduction 1369
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 1389
105-Concepts Common to All Attestation Engagements
9105-Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 1429
205-Examination Engagements
9205-Examination Engagements: Attestation Interpretations of Section 205
210-Review Engagements
215-Agreed-Upon Procedures Engagements
9215-Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 1551
305-Prospective Financial Information
310-Reporting on Pro Forma Financial Information
315-Compliance Attestation
320-Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting
395-[Designated for AT Section 701, Management's Discussion and Analysis]
AT-C... Exhibits 1725
AT-C... Appendixes 1729
AT-C... Topical Index 1735
Applicability of AICPA Professional Standards 11
U S AUDITING STANDARDS-AICPA [Clarified] [AU-C]
AU-C Cross-References to SASs 17
AU-C Introduction 31
Forward
Preface-Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
Glossary of Terms
AU-C 200-299 General Principles and Responsibilities 71
200-Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
210-Terms of Engagement
220-Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
230-Audit Documentation
9230-Audit Documentation: Auditing Interpretations of Section 230
240-Consideration of Fraud in a Financial Statement Audit
250-Consideration of Laws and Regulations in an Audit of Financial Statements
260-The Auditor's Communication With Those Charged With Governance
265-Communicating Internal Control Related Matters Identified in an Audit
9265-Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265
AU-C 300-499 Risk Assessment and Response to Assessed Risks 255
300-Planning an Audit
315-Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320-Materiality in Planning and Performing an Audit
330-Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
AU-C 300-499 Risk Assessment and Response to Assessed
402-Audit Considerations Relating to an Entity Using a Service Organization
450-Evaluation of Misstatements Identified During the Audit AU-C 500-599 Audit Evidence 385
500-Audit Evidence
9500-Audit Evidence: Auditing Interpretations of Section 500
501-Audit Evidence-Specific Considerations for Selected Items
505-External Confirmations
510-Opening Balances-Initial Audit Engagements, Including Reaudit Engagements
520-Analytical Procedures
530-Audit Sampling
540-Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
550-Related Parties
560-Subsequent Events and Subsequently Discovered Facts
570-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
570A-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
9570A-The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: Auditing Interpretations of Section 570
580-Written Representations
585-Consideration of Omitted Procedures After the Report Release Date
AU-C 600-699 Using the Work of Others 661
600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
9600-Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600
610-Using the Work of Internal Auditors
620-Using the Work of an Auditor's Specialist
9620-Using the Work of an Auditor's Specialist: Auditing Interpretations of Section 620
AU-C 700-799 Audit Conclusions and Reporting 777
700-Forming an Opinion and Reporting on Financial Statements
9700-Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700
AU-C 700-799 Audit Conclusions and Reporting-continued
705-Modifications to the Opinion in the Independent Auditor's Report
706-Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
708-Consistency of Financial Statements
720-Other Information in Documents Containing Audited Financial Statements
725-Supplementary Information in Relation to the Financial Statements as a Whole
9725-Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725
730-Required Supplementary Information
AU-C 800-899 Special Considerations 933
800-Special Considerations-Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
9805-Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805
806-Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements
810-Engagements to Report on Summary Financial Statements
AU-C 900-999 Special Considerations in the United States 1035
905-Alert That Restricts the Use of the Auditor's Written Communication
910-Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
915-Reports on Application of Requirements of an Applicable Financial Reporting Framework
920-Letters for Underwriters and Certain Other Requesting Parties
925-Filings With the U S Securities and Exchange Commission Under the Securities Act of 1933
930-Interim Financial Information
935-Compliance Audits
940-An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
AU-C Appendixes 1277
AU-C Topical Index 1333
U S ATTESTATION STANDARDS-AICPA (CLARIFIED) [AT-C]
AT-C Cross-References to SSAEs 1365
AT-C Introduction 1369
Foreword
Preface to the Attestation Standards
Glossary of Terms
AT-C 100 Common Concepts 1389
105-Concepts Common to All Attestation Engagements
9105-Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 Level of Service 1429
205-Examination Engagements
9205-Examination Engagements: Attestation Interpretations of Section 205
210-Review Engagements
215-Agreed-Upon Procedures Engagements
9215-Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 Subject Matter 1551
305-Prospective Financial Information
310-Reporting on Pro Forma Financial Information
315-Compliance Attestation
320-Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting
395-[Designated for AT Section 701, Management's Discussion and Analysis]
AT-C... Exhibits 1725
AT-C... Appendixes 1729
AT-C... Topical Index 1735