Wiley Practitioner's Guide to GAAS 2020. Joanne M. Flood

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СКАЧАТЬ of an Examination Engagement Objectives of a Review Engagement Requirements Illustrations

      60  57 AT-C 315 Compliance Attestation Scope Definitions of Terms Objectives of an Examination Engagement Objectives of an Agreed-Upon Procedures Engagement Requirements—Examination Engagements Requirements: Agreed-Upon Procedures Engagement

      61  58 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting Scope Definitions of Terms Objectives of AT-C Section 320 Requirements Illustration: Type 1 Service Auditor’s Report

      62  59 AT-C 701 Management’s Discussion and Analysis Scope Definition of Terms Objectives Requirements: Examination Requirements: Review Illustrations

      63  60 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services Scope Definitions of Terms Technical Alert Objectives and Limitations of SSARS Engagements Fundamental Requirements

      64  61 AR-C 70 Preparation of Financial Statements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Determining the Type of Engagement Requirements Illustration—An Engagement Letter for an Engagement to Prepare Financial Statements in Accordance with Accounting Principles Generally Accepted in the United States of America (AR-C 70.A22)

      65  62 AR-C 80 Compilation Engagements Scope Objectives and Limitations of Preparation Engagements Definitions of Terms Requirements Illustrations

      66  63 AR-C 90 Review of Financial Statements Scope Technical Alert Objectives Definitions of Terms Requirements Illustrations: Review Engagement

      67  64 AR-C 100 Special Considerations—International Reporting Issues Scope Technical Alert Objective Definitions Requirements Reporting

      68  65 AR-C 120 Compilation of Pro Forma Financial Information Scope Definition of Term Objectives of AR-C Section 120 Requirements Illustrations

      69  Appendix A: Definitions of Terms—AU-C Standards

      70  Appendix B: Definitions of Terms—AT-C Standards

      71  Appendix C: Defintions for Preparation, Compilation, and Review—AR-C Standards

      72  Appendix D: Cross-References to SASs, SSAEs, and SSARSs

      73  Appendix E: List of AICPA Audit and Accounting Guides and AICPA Statements of Position—Auditing and Attestation

      74  Appendix F: Other СКАЧАТЬ