Wiley Practitioner's Guide to GAAS 2020

INDEX

• acceptance, engagement. see engagement acceptance
• access, to documentation, 27–30, 622
• accountants
  • referencing work of other, 789–790
  • responsibilities of, for Securities Act of 1933 filings, 540
  • standards used by, in international reporting, 817
• accounting and review engagements. see Statements on Standards for Accounting and Review Services
• accounting estimates, 263–274
  • assessed risks of material misstatement with, 272–273
  • auditor’s responsibility for, 266
  • changes in, 422
  • circumstances requiring, 266–267
  • communication of, 273–274
  • disclosures, 273
  • documentation, 274
  • for fair value, 266
  • fraud consideration and biases in, 44
  • illustrations, 271
  • management’s intent and ability, 265
  • management’s responsibility for, 274
  • material, 266–267
  • qualitative aspects, 72
  • reasonableness of, 267–269
  • requirements, 264–271
  • in risk assessments, 264
  • scope of, 263
  • in specialist engagements, 265
  • testing entity’s, 269–271
  • written representations of, 273
• accounting policies, 71, 93–94
• accounting practices, qualitative aspects of, 71–72
• accounting principle, 41, 420
• accounting records, 278
• accounts
  • financial statement. see financial statement elements
  • selecting, for confirmation, 203–204
• accounts receivable
  • agreed-upon procedures report on, 673–675
  • external confirmations of, 203–205, 209–214
• accruals, income tax, 165
• acknowledgment letters, 219–221
• activity-level control testing, 133
• activity ratios, 226–227
• addressees
  • auditor’s report, 382–383
  • interim financial information review report, ...