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Audit Risk Alert : Understanding the Responsibilities of Auditors for Audits of Group Financial Statements by AICPA (2017, Trade Paperback)

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AUDIT RISK ALERT: UNDERSTANDING THE RESPONSIBILITIES OF AUDITORS FOR AUDITS OF GROUP FINANCIAL STATEMENTS By Aicpa.

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Product Information

This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Statement on Auditing Standards -Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments. The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice. To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including: Technical Questions & Answer sections An analysis of applicability A breakdown of new terminology An exploration of how practice will be affected Special considerations for state and local governments Implementation case studies This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.

Product Identifiers

Publisher
Wiley & Sons, Incorporated, John
ISBN-10
1937352447
ISBN-13
9781937352448
eBay Product ID (ePID)
167562190

Product Key Features

Author
Aicpa
Publication Name
Audit Risk Alert : Understanding the Responsibilities of Auditors for Audits of Group Financial Statements
Format
Trade Paperback
Language
English
Publication Year
2017
Type
Textbook
Number of Pages
96 Pages

Dimensions

Item Length
0.4in
Item Height
0.4in
Item Width
0.4in
Item Weight
16 Oz

Additional Product Features

Lc Classification Number
Hg4026
Table of Content
Understanding the Responsibilities of Auditors for Audits of Group Financial Statements--2013 .01-.177 What Are Group Audits? .01-.03 Organization of This Alert .04 Introduction to the Clarified Statements on AuditingStandard .05-.20 Applicability of AU-C Section 600 .11-.17 Objectives of AU-C Section 600 .18 Definitions .19-.20 Overview of AU-C Section 600 .21-.72 Responsibilities of the Group Engagement Team .22-.72 How AU-C Section 600 Will Affect Practice .73-.161 General Practice Considerations .78-.103 Specific Application Considerations--All Group Audits .104-.138 Additional Requirements Applicable When Assuming Responsibility for the Work of a Component Auditor .139-.146 Considerations Specific to Audits of State and Local Governmental Entities .147-.161 Resource Central .162-.172 Publications .163 AICPA Online Professional Library: Accounting and Auditing Literature .164 Continuing Professional Education .165-.168 Webcasts .169 Member Service Center .170 Hotlines .171-.172 Appendix A--Questions and Answers .173 Appendix B--Decision-Making Flowchart .174 Appendix C--Examples .175 Appendix D--Applying Group Materiality to Components .176 Appendix E--Additional Internet Resources .177
Copyright Date
2013
Topic
Corporate Finance / General, Auditing
Intended Audience
Scholarly & Professional
Genre
Business & Economics

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Audit Risk Alert : Understanding the Responsibilities of Auditors for Audits of Group Financial Statements by AICPA (2017, Trade Paperback)

About this product

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Product Identifiers

Product Key Features

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Additional Product Features

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