Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-08 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
Download or read book Auditing Standards 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-05 with total page 1376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, providing the most up-to-date information needed to conduct successful audits and provide high-quality services to your clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-30 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: "AICPA GAQC" -- "AICPA Single Audit Certificate Programs" -- "AICPA Not-for-Profit Initiatives" -- "NFP Member Section" -- "NFP Certificate Programs" -- "On the Horizon" -- "Federal Audit Clearinghouse Single Audit Pilot Project" -- "Resource Central" -- "Publications" -- "Continuing Professional Education" -- "Webcasts" -- "Industry Conferences" -- "Member Service Center" -- "The Center for Plain English Accounting" -- "AICPA Online Professional Library: Accounting and Auditing Literature" -- "Financial Reporting Center of AICPA.org" -- "AICPA Industry Expert Panels" -- "Industry Websites
Download or read book Yellow Book Government Auditing Standards written by Allison J. Harrell and published by John Wiley & Sons. This book was released on 2018-04-09 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Government Auditing Standards written by Government Accountability Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-04-05 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2018 Revision was released July 2018.For 2018 Revision, go to: https://amzn.to/2P5QBFT For more titles, visit www.usgovpub.com
Download or read book Audit and Accounting Guide Investment Companies 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-10-09 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies
Download or read book Government Auditing Standards written by United States. General Accounting Office and published by U.S. Government Printing Office. This book was released on 1994 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: From going concern to leases, this Alert will help identify important developments affecting not-for-profit entities and the issues auditors face as a result. A discussion of emerging practice issues, plus current economic, accounting, and auditing development is provided. Also included is a discussion of opportunities for early implementation of ASU 2016-14. Additional updates include: FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern FASB ASU No. 2017-02, Not-for-Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity FASB ASU 2016-02, Leases (Topic 842)
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Audit and Accounting Guide Construction Contractors 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-15 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry standard resource, this guide’s 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. It provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.
Download or read book Auditing Standards 2017 written by WOLTERS KLUWER. and published by . This book was released on 2016 with total page 1731 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book PCAOB Standards and Related Rules written by AICPA and published by John Wiley & Sons. This book was released on 2018-02-13 with total page 1760 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-29 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: • Recent Economic Trends • Recent Legislative and PCAOB Developments • Developments in Peer Review • Recent Ethics Interpretations It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more
Download or read book Practice Aid Audit and Accounting Manual 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-08-14 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.
Download or read book Codification of Statements on Auditing Standards 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-07-30 with total page 1616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients. Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new 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. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and replaces AU-C sections 700, 705, and 706. SAS No. 134, which also amends various other AU-C sections, addresses the auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued because of an audit of financial statements. It also addresses the auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary, and when additional communications are necessary in the auditor’s report. SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
