000 -LEADER |
fixed length control field |
07398cam a2200529Mi 4500 |
001 - CONTROL NUMBER |
control field |
8179343 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20190812162243.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
fixed length control field |
a|||||r|||| 00| 0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
ta |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
170220s2017 enk o 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781119373803 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
1119373808 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
1119373751 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
Canceled/invalid ISBN |
1119373778 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
Canceled/invalid ISBN |
1119373808 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
Canceled/invalid ISBN |
1119373697 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
Canceled/invalid ISBN |
9781119373773 (pbk) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781119373759 |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)973771103 |
Canceled/invalid control number |
973222538 |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
ucoclc973771103 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
IDEBK |
Language of cataloging |
eng |
Description conventions |
rda |
Transcribing agency |
|
Modifying agency |
Holy Name University. |
043 ## - GEOGRAPHIC AREA CODE |
Geographic area code |
n-us--- |
049 ## - LOCAL HOLDINGS (OCLC) |
Holding library |
CLYY |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5616.U5 |
Item number |
W558 2017eb |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Edition number |
23 |
Classification number |
658.4013/F65 |
084 ## - OTHER CLASSIFICATION NUMBER |
Classification number |
GRef/CBA |
087 ## - REPORT NUMBER [OBSOLETE, CAN/MARC] |
Report number [OBSOLETE, CAN/MARC] |
GRef |
089 04 - |
-- |
GRef/CBA 658.4013/F65 |
-- |
23 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Flood, Joanne M., |
Relator term |
author |
9 (RLIN) |
4189 |
245 10 - TITLE STATEMENT |
Title |
Wiley practitioner's guide to GAAS 2017 : |
Remainder of title |
covering all SASs, SSAEs, SSARSs, and interpretations / |
Statement of responsibility, etc. |
Joanne M. Flood |
246 3# - VARYING FORM OF TITLE |
Title proper/short title |
Practitioner's guide to GAAS 2017 |
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Chichester, West Sussex, England : |
Name of producer, publisher, distributor, manufacturer |
John Wiley & Sons, Ltd., |
Date of production, publication, distribution, manufacture, or copyright notice |
©2017. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xix, 1022 pages ; |
Dimensions |
24 cm. |
336 ## - CONTENT TYPE |
Content type term |
text. |
Content type code |
text. |
521 ## - TARGET AUDIENCE NOTE |
Target audience note |
College of Business and Accountancy |
500 ## - GENERAL NOTE |
General note |
Includes index |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Preface ix About the Author xi Organization and Key Changes xiii AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1 AU-C 210 Terms of Engagement 9 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 15 AU-C 230 Audit Documentation 21 AU-C 240 Consideration of Fraud in a Financial Statement Audit 31 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 59 AU-C 260 The Auditor s Communication with Those Charged with Governance 65 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 71 AU-C 300 Planning an Audit 81 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 87 AU-C 320 Materiality in Planning and Performing an Audit 115 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 119 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 149 AU-C 450 Evaluation of Misstatements Identified during the Audit 159 AU-C 500 Audit Evidence 163 AU-C 501 Audit Evidence Specific Considerations for Selected Items 167 AU-C 505 External Confirmations 201 AU-C 510 Opening Balances Initial Audit Engagements, Including Reaudit Engagements 217 AU-C 520 Analytical Procedures 225 AU-C 530 Audit Sampling 239 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures 263 AU-C 550 Related Parties 275 AU-C 560 Subsequent Events and Subsequently Discovered Facts 287 AU-C 570 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern 301 AU-C 580 Written Representations 317 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 331 AU-C 600 Special Considerations Audits of Group Financial Statements (Including the Work of Component Auditors) 337 AU-C 610 Using the Work of Internal Auditors 357 AU-C 620 Using the Work of an Auditor s Specialist 371 AU-C 700 Forming an Opinion and Reporting on Financial Statements 381 AU-C 705 Modifications to the Opinion in the Independent Auditor s Report 395 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor s Report 413 AU-C 708 Consistency of Financial Statements 421 AU-C 720 Other Information in Documents Containing Audited Financial Statements 425 AU-C 725 Supplementary Information in Relation to Financial Statements as a Whole 429 AU-C 730 Required Supplementary Information 435 AU-C 800 Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 441 AU-C 805 Special Considerations Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 451 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 463 AU-C 810 Engagements to Report on Summary Financial Statements 471 AU-C 905 Alert That Restricts the Use of the Auditor s Written Communication 481 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 487 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 493 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 499 AU-C 925 Filings with the US Securities and Exchange Commission under the Securities Act of 1933 537 AU-C 930 Interim Financial Information 543 AU-C 935 Compliance Audits 569 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 581 AT-C Preface 607 AT-C 105 Concepts Common to All Attestation Engagements 621 AT-C 205 Examination Engagements 627 AT-C 210 Review Engagements 649 AT-C 215 Agreed-Upon Procedures Engagements 665 AT-C 305 Prospective Financial Information 677 AT-C 310 Reporting on Pro Forma Financial Information 691 AT-C 315 Compliance Attestation 705 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities Internal Control over Financial Reporting 715 AT-C 395 (Designated for AT Section 701) Management s Discussion and Analysis (MD&A) A Summary 731 AT 20 Defining Professional Requirements in Statements on Standards for Attest Engagements 739 AT 50 SSAE Hierarchy 741 AT 101 Attest Engagements 745 AT 201 Agreed-Upon Procedures Engagements 769 AT 301 Financial Forecasts and Projections 781 AT 401 Reporting on Pro Forma Financial Information 809 AT 501 An Examination of an Entity s Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 823 AT 601 Compliance Attestation 847 AT 701 Management s Discussion and Analysis (MD&A) A Summary 861 AT 801 Reporting on Controls at a Service Organization 869 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 891 AR-C 70 Preparation of Financial Statements 899 AR-C 80 Compilation Engagements 907 AR-C 90 Review of Financial Statements 931 AR-C 120 Compilation of Pro Forma Financial Information 969 Appendix A Cross-References to SASs, SSAEs, and SSARSs 975 Appendix B List of AICPA Audit and Accounting Guides and AICPA Statements of Position Auditing and Attestation 977 Appendix C Other Auditing Publications 979 Index 981 |
520 ## - SUMMARY, ETC. |
Summary, etc. |
The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. |
521 ## - TARGET AUDIENCE NOTE |
Target audience note |
|
590 ## - LOCAL NOTE (RLIN) |
Local note |
UCLA Library - CDL shared resource. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Auditing |
General subdivision |
Standards |
Geographic subdivision |
United States |
9 (RLIN) |
12946 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Accounting |
General subdivision |
Standards |
Geographic subdivision |
United States |
9 (RLIN) |
4192 |
910 ## - USER-OPTION DATA (OCLC) |
User-option data |
cdl 170426 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Koha item type |
Reserve Books |