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Guide: Reporting on Controls at a Service Organization: Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC2®), (AICPA)

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en Limba Engleză Carte Paperback – 19 Sep 2017
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Ensure you have the most current authoritative guidance related to Prospective Financial Information.

AICPA Audit & Accounting Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends. The 2012 Prospective Financial Information Guide provides information for entities that prepare prospective financial information, as well as practitioners who compile, examine and perform other agreed upon procedures on prospective financial information.

This AICPA Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year's edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards' effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits).

This guide includes relevant guidance contained in applicable standards and other technical sources. Illustrative engagement letters, representation letters and sample reports are also included. The appendixes include excerpts from the SEC rules regarding financial projections and IRS regulations regarding tax shelter opinions. All content is reviewed by industry experts and the appropriate AICPA senior committee.

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Specificații

ISBN-13: 9781943546107
ISBN-10: 194354610X
Pagini: 304
Greutate: 0.67 kg
Editura: Wiley
Seria AICPA

Locul publicării: Hoboken, United States

Public țintă

Service auditors.

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.

Cuprins

1 Review of Financial Statements  01–239
Introduction 01–02
Applicability  03
Consideration of Materiality in a Review Engagement  04–10
Requirements 11–234
General Principles for Performing and Reporting on Review Engagements  11
Professional Skepticism in a Review Engagement 12–16
Engagement Level Quality Control in a Review Engagement  17–21
Independence  22–24
Preconditions for Accepting a Review Engagement 25–30
Communications With Predecessor Accountants 31–34
Agreement on Engagement Terms   35–38
Understanding of the Industry  39
Knowledge of the Entity  40–68
Designing and Performing Review Procedures 69–72
Analytical Procedures 73–113
Illustrative Analytics 114–119
Inquiries and Other Review Procedures 120–143
Illustrative Inquiries 144–145
Reading the Financial Statements   146–148
Reconciling the Financial Statements to the Underlying Accounting Records  149
Evaluating Evidence Obtained From the Procedures Performed 150–153
Written Representations  154–160
Communicating to Management and Others Regarding Fraud or Noncompliance With Laws and Regulations  161–168
Reporting on the Financial Statements General 169–170
Reporting on Financial Statements Prepared in Accordance With a Special Purpose Framework 171–175
Reporting on Comparative Financial Statements 176–182
Reporting on Known Departures From the Applicable Financial Reporting Framework   183–188
Emphasis–of–Matter and Other–Matter Paragraphs in the Accountant s Review Report   189–193
Alert That Restricts the Use of the Accountant s Review Report  194–197
Reporting on Financial Statements Prepared in Accordance With a Financial Reporting Framework
Generally Accepted in Another Country 198–201
The Accountant s Consideration of an Entity s Ability to Continue as a Going Concern   202–207
Subsequent Events and Subsequently Discovered Facts 208–214
Initial Review Engagements Opening Balances 215–217
Reference to the Work of Other Accountants in an Accountant s Review Report   218–220
Supplementary Information That Accompanies Reviewed Financial Statements   221–223
Required Supplementary Information   224–226
Change in Engagement From Audit to Review 227–231
Review Documentation 232–234
Illustrative Engagement Letters  235
Illustrative Representation Letter  236–238
Illustrative Accountant s Review Reports on Financial Statements 239
2 Compilation of Financial Statements  01–102
Introduction 01–02
Applicability  03
Requirements 04–86
General Principles for Performing and Reporting on Compilations of Financial Statements 04
Engagement Level Quality Control in a Compilation Engagement  05–09
Independence  10–11
Preconditions for Accepting a Compilation Engagement  12–17
Agreement on Engagement Terms   18–21
Knowledge and Understanding of the Entity s Financial Reporting Framework  22–26
Reading the Financial Statements   27
Other Compilation Procedures 28–35
Reporting General 36–37
Reporting Financial Statements Prepared in Accordance With a Special Purpose Framework 38–41
Reporting Financial Statements that Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework  42–49
Reporting Comparative Financial Statements 50–62
Reporting When the Accountant Is Not Independent  63–65
Reporting Known Departures From the Applicable Financial Reporting Framework   66–71
Reporting Supplementary Information That Accompanies Financial Statements and the Accountant s Compilation Report Thereon   72–74
Reporting Required Supplementary Information 75–77
Reporting Alert That Restricts the Use of the Accountant s Compilation Report 78–79
Reporting Emphasis–of–Matter or Other–Matter Paragraphs  80
Reporting Financial Statements Prepared in Accordance With a Prescribed Format  81–86
Compilation of Specified Elements, Accounts, or Items of a Financial Statement  87–90
Change in Engagement From Audit or Review to a Compilation Engagement  91–96
Documentation Requirements  97–99
Illustrative Engagement Letters  100
Illustrative Examples of the Accountant s Compilation Report on Financial Statements  101
Exhibit Compilation Reporting Requirements When Independence Is Impaired  102
3 Preparation of Financial Statements  01–50
Introduction 01
Applicability  02–07
Independence 08–09
Requirements 10–49
General Principles for Performing Engagements to Prepare Financial Statements  10
Engagement Level Quality Control in an Engagement to Prepare Financial Statements   11–15
Preconditions for Accepting an Engagement to Prepare Financial Statements  16–18
Agreement on Engagement Terms   19–22
Knowledge and Understanding of the Entity s Financial Reporting Framework  23–27
Preparing the Financial Statements   28–34
Preparation of Financial Statements in Accordance With a Special Purpose Framework   35–36
Preparation of Financial Statements That Contain a Known Departure or Departures From the Applicable Financial Reporting Framework   37–38
Preparation of Financial Statements That Omit Substantially All Disclosures Required by the Applicable Financial Reporting Framework  39–41
Preparation of Financial Statements Included in a Prescribed Form 42–44
Communication With Management   45–46
Documentation Requirements  47–49
Illustrative Engagement Letters  50
4 Compilation of Pro Forma Financial Information  01–24
Introduction 01
Applicability  02–03
Requirements 04–22
General Principles for Compilations of Pro Forma Financial Information  04–06
Acceptance and Continuance of Client Relationships 07–09
Agreement on Engagement Terms   10–13
The Accountant s Knowledge and Understanding of the Entity s Financial Reporting Framework 14
Compilation Procedures  15–16
The Accountant s Compilation Report on Pro Forma Financial Information  17–20
Documentation  21–22
Illustrative Engagement Letter for a Compilation of Pro Forma Financial Information 23
Illustrative Accountant s Compilation Report on Pro Forma Financial Information 24
5 Preparing or Performing a Compilation or Review of Personal Financial Statements  01–26
Introduction 01
Accounting Considerations  02–05
Internal Control With Respect to Personal Financial Statements 06–08
Agreement on Engagement Terms   09–11
Fraud and Illegal Acts in an Engagement to Prepare or in a Compilation or Review of Personal Financial Statements 12–14
Representation Letters 15–17
Compilation and Review Reports on Personal Financial Statements 18–20
Departures From the Applicable Financial Reporting Framework 21–22
Illustrative Engagement Letters  23
Illustrative Representation Letter  24–25
Illustrations of Accountant s Compilation and Review Reports on Personal Financial Statements 26
Appendix
A Overview of Statements on Quality Control Standards Glossary
Index of Pronouncements and Other Technical Guidance
Subject Index