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Auditing Standards 2017

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-05

Auditing Standards 2017 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05 with Business & Economics categories.

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.

Audit Guide

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-08

Audit Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.

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.

Audit Risk Alert

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-10-09

Audit Risk Alert written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-09 with Business & Economics categories.

This book focuses on areas of change in audits performed under the Uniform Guidance, highlighting those areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance, and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of proposed revisions to Government Auditing Standards as found in the exposure draft to assist you in keeping up to date on the proposed revisions to the Yellow Book.

Aicpa Professional Standards 2017 Set

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Author : AICPA
language : en
Publisher: Wiley
Release Date : 2018-01-31

Aicpa Professional Standards 2017 Set written by AICPA and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-31 with Business & Economics categories.

To help apply the standards in specific circumstances, standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This edition includes the clarified attestation standards in SSAE No. 18 which became effective on May 1, 2017, and, Attestation Standards: Clarification and Recodification, issued in April 2016. The Auditing Standards Board has redrafted the standards in accordance with the clarity drafting conventions and differentiated them from the pre-clarity standards with the AT-C, identifier. The addition of objectives and definitions in each AT-C section and separation of requirements from application and other explanatory material makes the attestation standards easier to read, understand, and apply. Additionally, a new attestation interpretation describes conditions for practitioners who wish to perform and report on an attestation engagement in accordance with AICPA attestation standards in addition to another set of attestation standards.

Audit Risk Alert

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-06-12

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)

Audit Guide

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2018-06-19

Audit Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-19 with Business & Economics categories.

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.

Audit Risk Alert

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-11-06

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

Audit And Accounting Guide Gaming 2017

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-11-21

Audit And Accounting Guide Gaming 2017 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-21 with Business & Economics categories.

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.

Audit Risk Alert

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-08

The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

Audit And Accounting Guide Construction Contractors 2017

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2018-05-15

Audit And Accounting Guide Construction Contractors 2017 written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-15 with Business & Economics categories.

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.

Auditing Standards 2017

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