Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 68
Book Description
Peer Review and the AICPA Peer Review Program Standards
Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498676
Category : Business & Economics
Languages : en
Pages : 36
Book Description
This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources
Publisher: John Wiley & Sons
ISBN: 1945498676
Category : Business & Economics
Languages : en
Pages : 36
Book Description
This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources
Peer Review Manual
Author: American Institute of Certified Public Accountants. Private Companies Practice Section
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 698
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 698
Book Description
AICPA Professional Standards: Accounting
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Quality Control and Peer Review
Author: James W. Pattillo
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 328
Book Description
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 328
Book Description
CPA's Guide to Quality Control and Peer Reviews
Author: Perry M Henderson
Publisher: CCH Incorporated
ISBN: 9780808090144
Category : Business & Economics
Languages : en
Pages : 566
Book Description
A straight-forward and practical reference for formulating a quality control system and ensuring effective regulation of all but the largest CPA firms. Actionable advice enables CPA firms to prepare for and conduct a peer review. User-friendly checklists, reports, and other practice aids targeted to the size of the CPA firm are in the book and on an accompanying CD-ROM. The Guide also contains illustrations and practice pointers that clarify important issues.
Publisher: CCH Incorporated
ISBN: 9780808090144
Category : Business & Economics
Languages : en
Pages : 566
Book Description
A straight-forward and practical reference for formulating a quality control system and ensuring effective regulation of all but the largest CPA firms. Actionable advice enables CPA firms to prepare for and conduct a peer review. User-friendly checklists, reports, and other practice aids targeted to the size of the CPA firm are in the book and on an accompanying CD-ROM. The Guide also contains illustrations and practice pointers that clarify important issues.
AICPA Peer Review Program Manual, as of March 1, 1996
Author: American Institute of Certified Public Accountants. Peer Review Board
Publisher:
ISBN: 9780608207780
Category : Accounting
Languages : en
Pages : 708
Book Description
Publisher:
ISBN: 9780608207780
Category : Accounting
Languages : en
Pages : 708
Book Description
AICPA Professional Standards 2019
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119669421
Category : Business & Economics
Languages : en
Pages : 3986
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
Publisher: John Wiley & Sons
ISBN: 1119669421
Category : Business & Economics
Languages : en
Pages : 3986
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
Yellow Book: Government Auditing Standards
Author: Allison J. Harrell
Publisher: John Wiley & Sons
ISBN: 111951245X
Category : Business & Economics
Languages : en
Pages : 180
Book Description
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Publisher: John Wiley & Sons
ISBN: 111951245X
Category : Business & Economics
Languages : en
Pages : 180
Book Description
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.