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

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

by Joanne M. Flood
April 2018
Beginner to intermediate content levelBeginner to intermediate
880 pages
28h 54m
English
Wiley
Content preview from 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
  • 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 ...
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Publisher Resources

ISBN: 9781119396482Purchase book