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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

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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.

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