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Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework by Lynford Graham

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Index

A

ACFE. See Association of Certified Fraud Examiners

Affordable Care Act, 55, 67

AICPA. See American Institute of Certified Public Accountants

American Institute of Certified Public Accountants (AICPA). See also “CPA's Handbook of Fraud and Commercial Crime Prevention”; SAS No. 99, Auditor's Consideration of Fraud in an Audit of Financial Statements

about, 2, 6, 12, 74

AA-Guide, Assessing and Responding to Audit Risk in a Financial Statement Audit, 282

“Achilles' Heel of Fraud Prevention,” 225

assertions, thirteen, 47

Assessing and Responding to Audit Risk in a Financial Statement Audit, 192

Attestation Standards, 12, 275

AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, 238

AU-C Section 265, 257, 297

AU-C Section 315: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, 126

AU-C Section 317, 310

AU-C Section 324 for public companies, 33

AU-C Section 402, 34

AU-C Section 402 Service Organizations, 33

AU-C Section 530, Audit Sampling, 211, 298, 300

Audit and Accounting Guide (AAG), 34, 179, 192, 258

Audit and Accounting Guide on Sampling (AAG-S), 199200, 258

Audit Guide: Assessing and Responding to Audit Risk in a Financial Statement Audit, 33738

Auditing Standards, 103, 181, 198, 250

ethics rule, 123

A Framework for Evaluating Control Exceptions and Deficiencies, 263

Government Auditing Standards and Circular A-133 Audits Guide, 203

Management Antifraud Programs and Controls (2002), 66

Management Override ...

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