Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations

Contents

Preface

About the Author

Organization and Key Changes

AU 100–230: The Auditor’s Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards)

AU Effective Date and Applicability

AU-C Effective Date and Summary of Changes

AU Definitions of Terms

AU-C 200 Definitions of Terms

AU-C 220 Definitions of Terms

Objectives of AU Sections 100–230

Objectives of AU-C Section 200

Objectives of AU-C Section 220

Fundamental Requirements

Defining Professional Requirements in Statements on Auditing Standards

Interpretations

Techniques for Application

AU Illustrations

AU 311: Planning and Supervision

AU Effective Date and Applicability

AU-C Effective Date and Summary of Changes

AU Definitions of Terms

Objectives of AU Section 311

Objectives of AU-C Section 300

Fundamental Requirements

Interpretations

Techniques for Application

AU Illustration

AU-C 210 Illustration

AU 312: Audit Risk and Materiality in Conducting an Audit

AU Effective Date and Applicability

AU-C Effective Date and Summary of Changes

AU Definitions of Terms

AU-C Definitions of Terms

Objectives of AU Section 312

Objective of AU-C Section 320

Objectives of AU-C Section 450

Fundamental Requirements

Interpretations

Professional Issues Task Force Practice Alerts

Techniques for Application

AU 314: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

AU Effective Date and Applicability

AU-C Effective Date and Summary of Changes