Wiley Practitioner's Guide to GAAS 2018, 2nd Edition

Index

• acceptance, engagement. see engagement acceptance
• access, to documentation
• accountants
  • continuing,
  • experienced,
  • reporting,
  • responsibilities of, for Securities Act of 1933 filings
• accounting and review engagements. see Statements on Standards for Accounting and Review Services
• accounting estimates
  • assessed risks of material misstatement with
  • auditor’s responsibility for
  • changes in
  • circumstances requiring
  • communication of
  • definition
  • disclosures
  • documentation
  • for fair value
  • fraud consideration and biases in
  • illustrations
  • management’s intent and ability
  • management’s responsibility for
  • material
  • outcome of
  • outcomes of
  • qualitative aspects
  • reasonableness of
  • requirements
  • in risk assessments
  • in specialist engagements
  • testing entity’s
  • written representations of
• accounting policies
• accounting practices, qualitative aspects of
• accounting principle,
• accounting records,
• accounts
  • financial statement. see financial statement elements
  • selecting, for confirmation
• accounts receivable
  • agreed-upon procedures report on
  • external confirmations of
• accruals, income tax
• acknowledgment letters
• activity-level control testing
• activity ratios
• addressees
  • auditor’s report
  • interim financial information review report
  • of letters for underwriters
• adequacy, specialists legal opinions
• adjustments
  • addressing fraud risk with
  • fraudulent, identifying
  • possible material misstatements with
  • subsequent events requiring
• administrative offices, visits to
• adverse opinions
  • on internal control over financial ...