AICPA Professional Standards, 2020, Volumes 1 - 3, Aicpa
Старое издание
Автор: Aicpa Название: AICPA Professional Standards 2019, Volumes 1 and 2 ISBN: 195068802X ISBN-13(EAN): 9781950688029 Издательство: Wiley Цена: 200640 T Наличие на складе: Поставка под заказ. Описание:
This two-volume set is updated as of July 1, 2019, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
SAS No. 135, Omnibus Statement on Auditing Standards--2019
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Автор: Aicpa Название: AICPA Professional Standards 2019, Volumes 1 and 2 ISBN: 195068802X ISBN-13(EAN): 9781950688029 Издательство: Wiley Рейтинг: Цена: 200640.00 T Наличие на складе: Поставка под заказ. Описание:
This two-volume set is updated as of July 1, 2019, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
SAS No. 135, Omnibus Statement on Auditing Standards--2019
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Автор: AICPA Название: AICPA Professional Standards, 2018 ISBN: 1948306484 ISBN-13(EAN): 9781948306485 Издательство: Wiley Рейтинг: Цена: 184800.00 T Наличие на складе: Невозможна поставка. Описание:
Updated as of June 1, 2018, Professional Standards (two-volume set) is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This year's edition includes the following new standards:
Statement on Auditing Standards (SAS) No. 133, Auditor Involvement With Exempt Offering Documents
Statement on Standards for Accounting and Review Services (SSARS) No. 24, Omnibus Statement on Standards for Accounting and Review Services--2018
Statement of Position (SOP) 17-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936
SAS No. 133 addresses the auditor's responsibilities with respect to all exempt offerings of securities undertaken pursuant to federal and state securities laws and similar laws governing franchise offerings. AU-C section 925, Filings with the U.S. Securities and Exchange Commission Under the Securities Act of 1933, addresses other offerings. Prior to the issuance of SAS No. 133, the AICPA provided best practices specific to issuances of municipal securities in industry-specific auditing guidance appearing in AICPA Audit and Accounting Guides State and Local Governments and Health Care Entities.
Of most significance in SSARS No. 24 is the creation of a new section, AR-C section 100, Special Considerations--International Reporting Issues. This section provides requirements and guidance for an accountant who is engaged to perform a compilation or review when (a) the financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country or (b) the compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards.
Автор: AICPA Название: Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19 ISBN: 1948306271 ISBN-13(EAN): 9781948306270 Издательство: Wiley Рейтинг: Цена: 40120.00 T Наличие на складе: Невозможна поставка. Описание: This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on 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 revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
