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Author: AICPA Publisher: John Wiley & Sons ISBN: 1119669359 Category : Business & Economics Languages : en Pages : 3732
Book Description
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Author: AICPA Publisher: John Wiley & Sons ISBN: 1119669359 Category : Business & Economics Languages : en Pages : 3732
Book Description
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Author: AICPA Publisher: Wiley ISBN: 9781948306485 Category : Business & Economics Languages : en Pages : 3304
Book Description
Updated as of June 1, 2018, Professional Standards (two-volume set) is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This year’s edition includes the following new standards: Statement on Auditing Standards (SAS) No. 133, Auditor Involvement With Exempt Offering Documents Statement on Standards for Accounting and Review Services (SSARS) No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018 Statement of Position (SOP) 17-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936 SAS No. 133 addresses the auditor’s responsibilities with respect to all exempt offerings of securities undertaken pursuant to federal and state securities laws and similar laws governing franchise offerings. AU-C section 925, Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933, addresses other offerings. Prior to the issuance of SAS No. 133, the AICPA provided best practices specific to issuances of municipal securities in industry-specific auditing guidance appearing in AICPA Audit and Accounting Guides State and Local Governments and Health Care Entities. Of most significance in SSARS No. 24 is the creation of a new section, AR-C section 100, Special Considerations—International Reporting Issues. This section provides requirements and guidance for an accountant who is engaged to perform a compilation or review when (a) the financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country or (b) the compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards.
Author: AICPA Publisher: Wiley ISBN: 9781950688531 Category : Business & Economics Languages : en Pages : 5408
Book Description
Updated as of June 1, 2020, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. Professional Standards includes these standards and sections: Auditing standards and interpretations Attestation standards and interpretations Accounting and review standards and interpretations Quality control standards Statements of Position—accounting, auditing and attestation AICPA Code of Professional Conduct AICPA bylaws Valuation services standards and interpretations Consulting services standards Peer review standards and interpretations Tax services standards and interpretations Policies for the CPE membership requirement and CPE standards NEW IN 2020: Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134 SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137 SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140 Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality Statement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Statement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance Standards Addition of Pre-SAS No. 134 U.S. Auditing Standards — AICPA (Clarified) [AU-C] section
Author: AICPA Publisher: John Wiley & Sons ISBN: 1948306115 Category : Business & Economics Languages : en Pages : 512
Book Description
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Author: AICPA
Author: AICPA
Author: American Institute of Certified Public Accountants
Author: AICPA
Author: AICPA
Author: AICPA
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Author: AICPA
Author: American Institute of Certified Public Accountants
Author: AICPA