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

De (autor)
Notă GoodReads:
en Limba Engleză Carte Paperback – 30 May 2017

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.

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Specificații

ISBN-13: 9781937352448
ISBN-10: 1937352447
Pagini: 96
Dimensiuni: 163 x 227 x 5 mm
Greutate: 0.15 kg
Editura: Wiley
Locul publicării: Hoboken, United States

Public țintă

CPAs, auditors

Cuprins

Government Auditing Standards and Single Audit Developments 2017/18 .01–174
How This Alert Helps You      01–07
Revision to Government Auditing Standards      08–19
Competence    12
Continuing Professional Education    13
Internal Control 14
Quality Control 15
Peer Review    16
Standards for Financial Audits    17
Attestation Engagements and Reviews of Financial
Statements    18
Performance Audits    19
2017 OMB Compliance Supplement    20–24
Federal Agency and Other Activities 25–40
COFAR Disbanded    25–28
Federal Audit Clearinghouse 29–31
Student Financial Aid 32–33
U.S. Department of Health and Human Services (HHS)
Head Start    34–35
CIGIE Guides    36–37
GAO Study on Federal Agency Oversight of Federal
Awards 38–40
Implementing Regulations of Federal Agencies 41–43
Uniform Guidance Effective Dates 44–48
Uniform Guidance Procurement Standards Grace Period Extended    46–48
Uniform Guidance Considerations for Auditees     49–81
Introduction    49–50
Auditee Requirements Related to Internal Control 51–53
Procurement Standards      54–55
Subrecipient Monitoring and Management 56–62
Subpart Indirect (F&A) Costs    63–69
Auditee Requirements in Subpart F    70–81
Performing the Uniform Guidance Compliance Audit 82–97
Internal Control in the Compliance Audit      83–87
Dual Purpose Testing 88–89
Schedule of Expenditures of Federal Awards     90–91
Major Program Determination Under the Uniform
Guidance Determination of Type A Major Programs 92–96
Schedule of Findings and Questioned Costs 97
Audit Quality Study 98–106
What Can Auditors Do to Enhance Audit Quality?    100–106
Enhancing Audit Quality Initiative 107–110
Audit Deficiencies Found in Single Audits    111–115
Summary of Matters Found in Recent Peer Reviews 112–115
Audit and Attest Developments 116–123
Clarified Attestation Standards Effective 116–118
AICPA Competency and Learning Website     119–123
AICPA GAQC    124–135
AICPA Single Audit Certificate Programs    136–137
AICPA Not–for–Profit Initiatives        138–143
NFP Member Section 139
NFP Certificate Programs        140–143
On the Horizon 144–149
Federal Audit Clearinghouse Single Audit Pilot Project    147–149
Resource Central    150–174
Publications    151–153
Continuing Professional Education    154–155
Webcasts 156–157
Industry Conferences 158–162
Member Service Center      163–166
The Center for Plain English Accounting 167
AICPA Online Professional Library: Accounting and
Auditing Literature 168
Financial Reporting Center of AICPA.org 169–170
AICPA Industry Expert Panels 171–172
Industry Websites 173–174

Notă biografică

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.