Auditing Standards 2017

Codification of Statements on Standards for Auditing Standards, Numbers 122 to 132 January 2017

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1376

View: 941

Codification of Statements on Auditing Standards

(including Statements on Standards for Attestation Engagements) ; Numbers 1 to 85

Author: American Institute of Certified Public Accountants

Publisher: Amer Inst of Certified Public

ISBN:

Category: Business & Economics

Page: 1009

View: 896

Codification of Statements on Auditing Standards

Numbers 122 to 133, January 2018

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1392

View: 243

This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving auditors the most up-to-date information they need to conduct successful audits and provide high-quality services to their clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard: SAS No. 133, Auditor Involvement With Exempt Offering Documents This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

Codification of Statements on Auditing Standards 2019

Numbers 122 to 135

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1616

View: 534

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.

Codification of Statements on Auditing Standards

(including Statements on Standards for Attestation Engagements) : Numbers 1 to 72

Author: American Institute of Certified Public Accountants. Auditing Standards Board

Publisher:

ISBN:

Category: Auditing

Page: 864

View: 930

Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1792

View: 155

This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by 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. 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 SAS No. 138, Amendments to the Description of the Concept of Materiality

Codification of Statements on Auditing Standards

Numbers 122 to 133, January 2018

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1392

View: 143

This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving auditors the most up-to-date information they need to conduct successful audits and provide high-quality services to their clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard: SAS No. 133, Auditor Involvement With Exempt Offering Documents This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

Codification of Statements on Auditing Standards 2019

Numbers 122 to 135

Author: AICPA

Publisher: John Wiley & Sons

ISBN:

Category: Business & Economics

Page: 1616

View: 170

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.