Proposed Statement On Auditing Standards Financial Statement Assertions Related Audit Objectives And The Design Of Substantive Tests
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Proposed Statement On Auditing Standards Financial Statement Assertions Related Audit Objectives And The Design Of Substantive Tests
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 1979
Proposed Statement On Auditing Standards Financial Statement Assertions Related Audit Objectives And The Design Of Substantive Tests written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Auditing categories.
Exposure Draft
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 1996
Exposure Draft written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Auditing categories.
Statement On Auditing Standards
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Author :
language : en
Publisher:
Release Date : 2006
Statement On Auditing Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.
Assessing And Responding To Audit Risk In A Financial Statement Audit
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Author : American Institute of Certified Public Accountants
language : en
Publisher:
Release Date : 2006
Assessing And Responding To Audit Risk In A Financial Statement Audit written by American Institute of Certified Public Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Auditing, Internal categories.
Audit Guide
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07
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 2016-11-07 with Business & Economics categories.
Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need: Audit Risk Assessment Tool (available online only) Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies. The tool is available in the Online Subscription format and includes access to the full Risk Assessment Guide. The AICPA Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements. Disclaimer This Audit Risk Assessment Tool is designed to provide illustrative information with respect to the subject matter covered and is recommended for use on audit engagements that are generally smaller in size and have less complex auditing and accounting issues. It is designed to help identify risks, including significant risks, and document the planned response to those risks. The Audit Risk Assessment Tool should be used as a supplement to a firm's existing planning module whether in a firm-based or commercially provided methodology. The Audit Risk Assessment Tool is not a complete planning module. The AICPA recommends the Audit Risk Assessment Tool be completed by audit professionals with substantial accounting, auditing and specific industry experience and knowledge. For a firm to be successful in improving audit quality and efficiencies, it is recommended that a 5+ years experienced auditor completes the Audit Risk Assessment Tool or the engagement team member with the most knowledge of the industry and client (often Partner in small/medium firms) provides insight to whomever is completing the ARA Tool. The AICPA recommends this should not be delegated to lower-level staff and just reviewed – it should be completed under the direction of the experienced auditor (if you delegate to inexperienced auditor you will be at risk for less effectiveness and efficiencies because the tool is intended to be completed by an experienced auditor). The Audit Risk Assessment Tool does not establish standards or preferred practices and is not a substitute for the original authoritative auditing guidance. In applying the auditing guidance included in this Audit Risk Assessment Tool, the auditor should, using professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. This document has not been approved, disapproved, or otherwise acted on by a senior committee of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. All such information is provided without warranty of any kind.
Principles Of Auditing And Other Assurance Services
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Author : Ray Whittington
language : en
Publisher: Irwin/McGraw-Hill
Release Date : 2006
Principles Of Auditing And Other Assurance Services written by Ray Whittington and has been published by Irwin/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Auditing categories.
This updated edition includes revisions of Chapters 5 through 7 on audit evidence, audit planning, and internal control, respectively.
Codification Of Statements On Auditing Standards
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Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
language : en
Publisher:
Release Date : 1995
Codification Of Statements On Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Executive Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Auditing categories.
Statement On Standards For Attestation Engagements
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 2008
Statement On Standards For Attestation Engagements written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Accounting categories.
Statement On Auditing Standards
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 1997
Statement On Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
Wiley Cpaexcel Exam Review 2016 Study Guide January
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2015-12-14
Wiley Cpaexcel Exam Review 2016 Study Guide January written by O. Ray Whittington 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 2015-12-14 with Study Aids categories.
The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.