首页 >
会计 >
核算 >
Audit Risk Alert: Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

Audit Risk Alert: Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781937352448
出版时间 May 2017
规格： Paperback , 96 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥409.20

￥396.92 Save ￥12.28 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
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.
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
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.

The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,308.05 Save ￥40.46 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Audit Risk Alert: Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Audit Risk Alert: Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title