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by AICPA (Author)
About the Author
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
About this book
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New to this edition:
- Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
- SAS No. 135, Omnibus Statement on Auditing Standards―2019
- SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
- SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
- Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Brief contents
VOLUME 1
… How This Publication Is Organized. 1
… Applicability of AICPA Professional Standards 11
U.S. AUDITING STANDARDS—AICPA [Clarified] [AU-C]
… AU-C Cross-References to SASs 17
… AU-C Introduction. 33
AU-C 200—299 General Principles and Responsibilities 73
AU-C 300—499 Risk Assessment and Response to Assessed Risks 261
AU-C 500—599 Audit Evidence. 391
AU-C 600—699 Using the Work of Others 641
AU-C 700—799 Audit Conclusions and Reporting 757
AU-C 800—899 Special Considerations. 1323
AU-C 900—999 Special Considerations in the United States 1425
AU-C Appendixes 1689
AU-C Topical Index 1749
U.S. ATTESTATION STANDARDS—AICPA (CLARIFIED) [AT-C]
… AT-C Cross-References to SSAEs 1783
… AT-C Introduction 1787
AT-C 100 Common Concepts 1807
AT-C 200 Level of Service 1849
AT-C 300 Subject Matter 1969
AT-C… Exhibits. 2141
AT-C… Appendixes 2147
AT-C… Topical Index 2153
VOLUME 2
STATEMENTS OF POSITION—AUDITING AND ATTESTATION
AUD Introduction. 2171
AUD Statements of Position—Auditing and Attestation 2173
STATEMENT OF POSITION—ACCOUNTING
ACC Introduction. 2487
ACC Statement of Position—Accounting 2489
STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES [Clarified]
AR-C … Cross-References to SSARSs. 2545
AR-C … Introduction. 2549
AR-C … Statements on Standards for Accounting and Review Services (Clarified) 2557
AR-C … Appendixes 2845
AR-C … Topical Index 2849
CODE OF PROFESSIONAL CONDUCT
ET … Code of Professional Conduct 2857
ET … Preface: Applicable to All Members 2859
ET … Part 1—Members in Public Practice 2885
ET … Part 2—Members in Business 3035
ET … Part 3—Other Members 3065
ET … Appendixes 3071
ET … Topical Index 3111
BYLAWS
BL … Definitions 3127
BL 100 Name and Purpose 3129
BL 200 Admission to, and Retention of, Membership and Association. 3133
BL 300 Organization and Procedure 3153
BL 400 Financial Management and Controls 3177
BL 500 Meetings of the Institute and the Council. 3197
BL 600 Election of Council, Board of Directors, and Officers of the Institute. 3207
BL 700 Termination of Membership and Disciplinary Sanctions 3231
BL 800 Amendments 3263
BL 900 General 3275
BL … Topical Index 3281
U.S. AUDITING—PCAOB
PC … Select PCAOB Releases 3291
VALUATION SERVICES
VS … Statements on Standards for Valuation Services 3293
FORENSIC SERVICES
FS … Statements on Standards for Forensic Services 3345
CONSULTING SERVICES
CS … Statement on Standards for Consulting Services. 3351
CS … Topical Index 3357
QUALITY CONTROL
QC … Quality Control 3359
PEER REVIEW
PR … Standards for Performing and Reporting on Peer Reviews 3393
TAX SERVICES
TS … Tax Services 3611
TS … Topical Index 3657
PERSONAL FINANCIAL PLANNING
PFP … Personal Financial Planning. 3661
PFP … Topical Index 3677
CONTINUING PROFESSIONAL EDUCATION
CPE … Continuing Professional Education. 3679
CPE … Topical Index 3711
Series: AICPA
Pages: 3728 pages
Publisher: Wiley; 1 edition (October 15, 2019)
Language: English
ISBN-10: 195068802X
ISBN-13: 978-1950688029
Wiley__AICPA Professional Standards 2019, Volumes 1 and 2.pdf
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