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Wiley Practitioner's Guide to GAAS 2017

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Table of Contents

Preface ix About the Author xi Organization and Key Changes xiii AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 AU-C 230 Audit Documentation 21 AU-C 240 Consideration of Fraud in a Financial Statement Audit 31 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59 AU-C 260 The Auditor's Communication with Those Charged with Governance 65 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71 AU-C 300 Planning an Audit 81 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87 AU-C 320 Materiality in Planning and Performing an Audit 115 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149 AU-C 450 Evaluation of Misstatements Identified during the Audit 159 AU-C 500 Audit Evidence 163 AU-C 501 Audit Evidence Specific Considerations for Selected Items 167 AU-C 505 External Confirmations 201 AU-C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 217 AU-C 520 Analytical Procedures 225 AU-C 530 Audit Sampling 239 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263 AU-C 550 Related Parties 275 AU-C 560 Subsequent Events and Subsequently Discovered Facts 287 AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 301 AU-C 580 Written Representations 317 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 331 AU-C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 337 AU-C 610 Using the Work of Internal Auditors 357 AU-C 620 Using the Work of an Auditor's Specialist 371 AU-C 700 Forming an Opinion and Reporting on Financial Statements 381 AU-C 705 Modifications to the Opinion in the Independent Auditor's Report 395 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report 413 AU-C 708 Consistency of Financial Statements 421 AU-C 720 Other Information in Documents Containing Audited Financial Statements 425 AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 429 AU-C 730 Required Supplementary Information 435 AU-C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 441 AU-C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 451 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463 AU-C 810 Engagements to Report on Summary Financial Statements 471 AU-C 905 Alert That Restricts the Use of the Auditor's Written Communication 481 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499 AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537 AU-C 930 Interim Financial Information 543 AU-C 935 Compliance Audits 569 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 581 AT-C Preface 607 AT-C 105 Concepts Common to All Attestation Engagements 621 AT-C 205 Examination Engagements 627 AT-C 210 Review Engagements 649 AT-C 215 Agreed-Upon Procedures Engagements 665 AT-C 305 Prospective Financial Information 677 AT-C 310 Reporting on Pro Forma Financial Information 691 AT-C 315 Compliance Attestation 705 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting 715 AT-C 395 (Designated for AT Section 701) Management's Discussion and Analysis (MD&A) A Summary 731 AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 739 AT 50 SSAE Hierarchy 741 AT 101 Attest Engagements 745 AT 201 Agreed-Upon Procedures Engagements 769 AT 301 Financial Forecasts and Projections 781 AT 401 Reporting on Pro Forma Financial Information 809 AT 501 An Examination of an Entity's Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 823 AT 601 Compliance Attestation 847 AT 701 Management's Discussion and Analysis (MD&A) A Summary 861 AT 801 Reporting on Controls at a Service Organization 869 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 891 AR-C 70 Preparation of Financial Statements 899 AR-C 80 Compilation Engagements 907 AR-C 90 Review of Financial Statements 931 AR-C 120 Compilation of Pro Forma Financial Information 969 Appendix A Cross-References to SASs, SSAEs, and SSARSs 975 Appendix B List of AICPA Audit and Accounting Guides and AICPA Statements of Position Auditing and Attestation 977 Appendix C Other Auditing Publications 979 Index 981

About the Author

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. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.

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