Wiley Practitioner's Guide to GAAS 2022 Covering All SASs, SSAEs, SSARSs, and Interpretations

Preface—Organization and Key Changes

About the Author

1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards

2 AU-C 210 Terms of Engagement

3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards

4 AU-C 230 Audit Documentation

5 AU-C 240 Consideration of Fraud in a Financial Statement Audit

6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements

7 AU-C 260 The Auditor’s Communication with Those Charged with Governance

8 AU-C 265 Communicating Internal Control–Related Matters Identified in an Audit

9 AU-C 300 Planning an Audit

10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

11 AU-C 320 Materiality in Planning and Performing an Audit

12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization

14 AU-C 450 Evaluation of Misstatements Identified during the Audit

15 AU-C 500 Audit Evidence

16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items

17 AU-C 505 External Confirmations

18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements

19 AU-C 520 Analytical Procedures

20 AU-C 530 Audit Sampling

21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures

22 AU-C 550 Related Parties

23 AU-C 560 Subsequent Events and Subsequently Discovered Facts

24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern    

25 AU-C 580 Written Representations

26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date

27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

28 AU-C 610 Using the Work of Internal Auditors

29 AU-C 620 Using the Work of an Auditor’s Specialist

30 AU-C 700 Forming an Opinion and Reporting on Financial Statements

31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report

32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report

34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report

35 AU-C 708 Consistency of Financial Statements

36 AU-C 720 Other Information in Documents Containing Audited Financial Statements

37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole

38 AU-C 730 Required Supplementary Information

39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement

41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements

42 AU-C 810 Engagements to Report on Summary Financial Statements

43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication

44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country

45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework

46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties

47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933

48 AU-C 930 Interim Financial Information

49 AU-C 935 Compliance Audits

50 AU-C 940 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements

51 AU-C 945 Auditor Involvement with Exempt Offering Documents

52 AT-C Preface

53 AT-C 105 Concepts Common to All Attestation Engagements

54 AT-C 205 Examination Engagements

55 AT-C 206 Direct Examination Engagements

56 AT-C 210 Review Engagements

57 AT-C 215 Agreed-Upon Procedures Engagements

58 AT-C 305 Prospective Financial Information

59 AT-C 310 Reporting on Pro Forma Financial Information

60 AT-C 315 Compliance Attestation

61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting

62 AT-C 701 Management’s Discussion and Analysis

63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services

64 AR-C 70 Preparation of Financial Statements

65 AR-C 80 Compilation Engagements

66 AR-C 90 Review of Financial Statements

67 AR-C 100 Special Considerations—International Reporting Issues

68 AR-C 120 Compilation of Pro Forma Financial Information

Appendix A Definitions of Terms—AU-C Standards

Appendix B Definitions of Terms—AT-C Standards

Appendix C Definitions of Terms—AR-C Standards

Appendix D Other Auditing Publications

Index

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