Statement On Auditing Standards Number 126

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Statement on Auditing Standards, Number 126

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937351351
Total Pages : 18 pages
Book Rating : 4.9/5 (373 download)

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Book Synopsis Statement on Auditing Standards, Number 126 by : AICPA

Download or read book Statement on Auditing Standards, Number 126 written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-15 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted), to supersede SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended (AICPA, Professional Standards, AU sec. 341 and AU-C sec. 570). SAS No. 126 does not change or expand SAS No. 59, as amended, in any significant respect. The ASB has moved forward with the clarity redraft of SAS No. 59, as amended, so that it is consistent with the format of the other clarified SASs that were recently issued as SASs No. 122, Statements on Auditing Standards: Clarification and Recodification, No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, and No. 125,Alert That Restricts the Use of the Auditor’s Written Communication. However, the ASB decided to delay convergence with International Standard on Auditing 570, Going Concern, pending the Financial Accounting Standards Board’s (FASB) anticipated development of accounting guidance addressing going concern. FASB issued an exposure draft, Going Concern, in October 2008, but based on recent decisions, FASB has divided the project into two separate and distinct phases. As a result, FASB projects to issue an exposure draft that addresses Phase 1, “The Liquidation Basis of Accounting,” in the second quarter of 2012, and to reissue an exposure draft that addresses Phase II, “Going Concern,” in the fourth quarter of 2012. SAS No. 126 addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. This SAS applies to all audits of financial statements regardless of whether the financial statements are prepared in accordance with a general purpose or a special purpose framework1. This SAS does not apply to an audit of financial statements based on the assumption of liquidation (for example, when [a] an entity is in the process of liquidation, [b] the owners have decided to commence dissolution or liquidation, or [c] legal proceedings, including bankruptcy, have reached a point at which dissolution or liquidation is probable).2

Statement on Auditing Standards, Number 127

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937351890
Total Pages : 32 pages
Book Rating : 4.9/5 (373 download)

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Book Synopsis Statement on Auditing Standards, Number 127 by : AICPA

Download or read book Statement on Auditing Standards, Number 127 written by AICPA and published by John Wiley & Sons. This book was released on 2017-05-15 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Paragraph .25a of Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, section 600, “Special Considerations--Audits of Group Financial Statements (Including the Work of Component Auditors)” (AICPA, Professional Standards), precludes making reference to the audit of a component auditor in the auditor’s report on the group financial statements unless the component’s financial statements are prepared using the same financial reporting framework as that used for the group financial statements. These amendments permit making reference to the audit of a component auditor in the auditor’s report on the group financial statements when the component’s financial statements are prepared using a different financial reporting framework than that used for the group financial statements, if certain conditions are met. The amendments also add a requirement, when reference is made to a component auditor’s report on financial statements prepared using a different financial reporting framework, for the auditor’s report on the group financial statements to disclose that the auditor of the group financial statements is taking responsibility for evaluating the appropriateness of the adjustments to convert the component’s financial statements to the financial reporting framework used by the group. The amendments also add application material that addresses making reference when the financial reporting frameworks differ. Paragraph .25b of SAS No. 122 section 600 precludes making reference to the audit of a component auditor in the auditor’s report on the group financial statements unless the component auditor has performed an audit that meets the relevant requirements of generally accepted auditing standards (GAAS). Paragraph .A54 of SAS No. 122 section 600 provides guidance on how the group engagement partner may determine that the audit performed by the component auditor meets the relevant requirements of GAAS. These amendments clarify that requirement and add additional guidance regarding that determination. The amendments also add a requirement that when the auditor of the group financial statements is making reference to the audit of a component auditor and has determined that the component auditor performed additional audit procedures in order to meet the relevant requirements of GAAS, the auditor’s report on the group financial statements should indicate the set of auditing standards used by the component auditor and that additional audit procedures were performed by the component auditor to meet the relevant requirements of GAAS. These amendments also clarify that the group engagement team is required to determine component materiality for those components on which the group engagement team will assume responsibility for the work of a component auditor who performs an audit or a review.

Auditing Standards 2017

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498285
Total Pages : 1376 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Auditing Standards 2017 by : AICPA

Download or read book Auditing Standards 2017 written by AICPA and published by John Wiley & Sons. This book was released on 2017-05 with total page 1376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, providing the most up-to-date information needed to conduct successful audits and provide high-quality services to your clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

Wiley Practitioner's Guide to GAAS 2013

Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1118421450
Total Pages : 1560 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis Wiley Practitioner's Guide to GAAS 2013 by : Joanne M. Flood

Download or read book Wiley Practitioner's Guide to GAAS 2013 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2012-12-18 with total page 1560 pages. Available in PDF, EPUB and Kindle. Book excerpt: The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688399
Total Pages : 1792 pages
Book Rating : 4.9/5 (56 download)

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Book Synopsis Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 by : AICPA

Download or read book Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-15 with total page 1792 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: 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 SAS No. 138, Amendments to the Description of the Concept of Materiality

Codification of Statements on Auditing Standards

Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Publisher :
ISBN 13 :
Total Pages : 878 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards by : American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Download or read book Codification of Statements on Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Executive Committee and published by . This book was released on 1995 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt:

GAAS Guide 2018

Author : Mark S. Beasley
Publisher : CCH Incorporated
ISBN 13 : 9780808046967
Total Pages : 0 pages
Book Rating : 4.0/5 (469 download)

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Book Synopsis GAAS Guide 2018 by : Mark S. Beasley

Download or read book GAAS Guide 2018 written by Mark S. Beasley and published by CCH Incorporated. This book was released on 2017-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations.The 2017 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Board's (ASB) Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards -- 2011), issued in October 2011, SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditor's Written Communication), issued in December 2011, SAS-126 (AU-C 570) (The Auditor's Consideration of the Entity's Ability to Continue as a Going Concern), issued in July 2012, and SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards--2013), issued in January 2013.

Audit Risk Alert

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1945498714
Total Pages : 74 pages
Book Rating : 4.9/5 (454 download)

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Book Synopsis Audit Risk Alert by : AICPA

Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2017-11-06 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: • Recent Economic Trends • Recent Legislative and PCAOB Developments • Developments in Peer Review • Recent Ethics Interpretations It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more

Audit Risk Alert: General Accounting and Auditing Developments 2018/19

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306301
Total Pages : 55 pages
Book Rating : 4.9/5 (483 download)

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Book Synopsis Audit Risk Alert: General Accounting and Auditing Developments 2018/19 by : AICPA

Download or read book Audit Risk Alert: General Accounting and Auditing Developments 2018/19 written by AICPA and published by John Wiley & Sons. This book was released on 2018-11-05 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation

Codification of Statements on Auditing Standards

Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher :
ISBN 13 :
Total Pages : 1304 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards by : American Institute of Certified Public Accountants. Auditing Standards Board

Download or read book Codification of Statements on Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Board and published by . This book was released on 1999 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Codification of Statements on Auditing Standards, Numbers 1 to 7

Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Publisher :
ISBN 13 :
Total Pages : 410 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards, Numbers 1 to 7 by : American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Download or read book Codification of Statements on Auditing Standards, Numbers 1 to 7 written by American Institute of Certified Public Accountants. Auditing Standards Executive Committee and published by . This book was released on 1976 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statements on Auditing Standards

Author :
Publisher :
ISBN 13 :
Total Pages : 815 pages
Book Rating : 4.:/5 (155 download)

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Book Synopsis Statements on Auditing Standards by :

Download or read book Statements on Auditing Standards written by and published by . This book was released on 1988 with total page 815 pages. Available in PDF, EPUB and Kindle. Book excerpt:

GAAS Guide, 2016

Author : Mark S. Beasley
Publisher : CCH Incorporated
ISBN 13 : 9780808041207
Total Pages : 0 pages
Book Rating : 4.0/5 (412 download)

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Book Synopsis GAAS Guide, 2016 by : Mark S. Beasley

Download or read book GAAS Guide, 2016 written by Mark S. Beasley and published by CCH Incorporated. This book was released on 2015-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2016 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Boards (ASB) Clarity and Convergence Project. This edition includes coverage of SAS-122 (essentially all of the AU-C sections) (Clarification and Recodification), issued in October 2011, SAS-123 (AU-C 200, AU-C 230, AU-C 260, AU-C 705, AU-C 720, AU 915, and AU-C 935) (Omnibus Statement on Auditing Standards 2011), issued in October 2011, SAS-124 (AU-C 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS-125 (AU-C 905) (Alert that Restricts the Use of the Auditors Written Communication), issued in December 2011, SAS-126 (AU-C 570) (The Auditors Consideration of the Entitys Ability to Continue as a Going Concern), issued in July 2012, and SAS-127 (AU-C 600 and AU-C 800) (Omnibus Statement on Auditing Standards2013), issued in January 2013.

Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1119647363
Total Pages : 785 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 by : AICPA

Download or read book Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2019-07-11 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

Codification of Statements on Auditing Standards

Author : American Institute of Certified Public Accountants
Publisher : American Institute of Certified Public Accountants (AICPA)
ISBN 13 :
Total Pages : 1030 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Codification of Statements on Auditing Standards by : American Institute of Certified Public Accountants

Download or read book Codification of Statements on Auditing Standards written by American Institute of Certified Public Accountants and published by American Institute of Certified Public Accountants (AICPA). This book was released on 1998 with total page 1030 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statements on Auditing STandards No. 131 (January 2016) - Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements

Download Statements on Auditing STandards No. 131 (January 2016) - Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements PDF Online Free

Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 : 9781943546305
Total Pages : 9 pages
Book Rating : 4.5/5 (463 download)

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Book Synopsis Statements on Auditing STandards No. 131 (January 2016) - Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements by : American Institute of Certified Public Accountants

Download or read book Statements on Auditing STandards No. 131 (January 2016) - Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements written by American Institute of Certified Public Accountants and published by . This book was released on 2016 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.