Wiley Practitioner's Guide to GAAS 2020

APPENDIX E:LIST OF AICPA AUDIT AND ACCOUNTING GUIDES AND AICPA STATEMENTS OF POSITION—AUDITING AND ATTESTATION

Along with auditing Interpretations of Statements on Auditing Standards (SASs), which are integrated in the appropriate sections of this book, the auditing guidance in the following AICPA Audit and Accounting Guides and auditing Statements of Positions issued under the authority of the ASB are recommendations on how to apply the SASs in specific circumstances and for entities in specialized industries. Auditors who do not follow the guidance in an applicable interpretive publication should be prepared to explain how they complied with the relevant SAS requirements addressed by such guidance.

AICPA Audit and Accounting Guides summarize the practices applicable to specific industries and describe relevant matters, conditions, and procedures unique to these industries. In addition, general audit and accounting guides listed below may be of interest to CPAs performing audit and attest engagements. The following Guides are available from the AICPA:

• Airlines
• Analytical Procedures
• Assessing and Responding to Audit Risk in a Financial Statement Audit
• Assets Required to Be Used in Research and Development Activities
• Attestation Engagements on Sustainability Information Guide (Including Greenhouse Gas Emissions Information)
• Audit Sampling
• Auditing Revenue in Certain Industries
• Brokers and Dealers in Securities
• Construction Contractors
• Credit Losses
• Depository and Lending Institutions: ...