Wiley practitioner's guide to GAAS 2019 : covering all SASs, SSAEs, SSARSs, and interpretations / Joanne M. Flood.

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards -- Terms of Engagement -- Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards -- Audit Documentation -- Consideration of Fraud in a Financial Statement Audit -- Consideration of Laws and Regulations in an Audit of Financial Statements -- The Auditor's Communication with Those Charged with Governance -- Communicating Internal Control Related Matters Identified in an Audit -- Planning an Audit -- Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement -- Materiality in Planning and Performing an Audit -- Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained -- Audit Considerations Relating to an Entity Using a Service Organization -- Evaluation of Misstatements Identified during the Audit -- Audit Evidence -- Audit Evidence-Specific Considerations for Selected Items -- External Confirmations -- Opening Balances-Initial Audit Engagements, Including Reaudit Engagements -- Analytical Procedures -- Audit Sampling -- Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures -- Related Parties -- Subsequent Events and Subsequently Discovered Facts -- The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern -- Written Representations -- Consideration of Omitted Procedures after the Report Release Date -- Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) -- Using the Work of Internal Auditors -- Using the Work of an Auditor's Specialist -- Forming an Opinion and Reporting on Financial Statements -- Modifications to the Opinion in the Independent Auditor's Report -- Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report -- Consistency of Financial Statements -- Other Information in Documents Containing Audited Financial Statements -- Supplementary Information in Relation to the Financial Statements as a Whole -- Required Supplementary Information -- Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks -- Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement -- Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements -- Engagements to Report on Summary Financial Statements -- Alert That Restricts the Use of the Auditor's Written Communication -- Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country -- Reports on Application of Requirements of an Applicable Financial Reporting Framework -- Letters for Underwriters and Certain Other Requesting Parties -- Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 -- Interim Financial Information -- Compliance Audits -- An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements -- Auditor Involvement with Exempt Offering Documents -- Preface -- Concepts Common to All Attestation Engagements -- Examination Engagements -- Review Engagements -- Agreed-Upon Procedures Engagements -- Prospective Financial Information -- Reporting on Pro Forma Financial Information -- Compliance Attestation -- Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting -- [Designated for AT Section 701 Management's Discussion and Analysis] (MD&A)-A Summary -- General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services -- Preparation of Financial Statements -- Compilation Engagements -- Review of Financial Statements -- Special Considerations-International Reporting Issues -- Compilation of Pro Forma Financial Information.

Online resource; title from PDF title page (John Wiley, viewed September 11, 2019).