Audit Guide

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Audit Guide

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Author : American Institute of Certified Public Accountants
language : en
Publisher: John Wiley & Sons
Release Date : 2016-10-31

Audit Guide written by American Institute of Certified Public Accountants and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-31 with Business & Economics categories.

"This AICPA Audit Guide ... is an update of the 2012 AICPA Audit Guide by the same name ..."--P. iii.

Audit Guide

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-30

Audit Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with Business & Economics categories.

AICPA Audit Guides are developed and updated to provide guidance and tools for practitioners as they perform audit engagements. The AICPA Audit Guide Analytical Procedures, updated as of March 1, 2012, includes relevant guidance contained in applicable standards and other technical sources. The guide summarizes applicable requirements and practices, and delivers "how-to" advice for handling analytical procedures used in audits. The included case study illustrates the use of analytical procedures in planning and substantive testing, utilizing trend analysis, ratio analysis, reasonableness testing, and regression analysis. The appendices include a variety of examples of financial ratios and a comparison of the key provisions of the Risk Assessment Standards. This AICPA Audit Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year’s edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards’ effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should continue to use the previous edition of this guide (2008 edition) until the clarified auditing standards become effective for the auditors’ engagements.

Irs Audit Guide

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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1974

Irs Audit Guide written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with Income tax categories.

Audit Guide For Audits Of Child Development And Nutrition Programs

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Author :
language : en
Publisher:
Release Date : 1992

Audit Guide For Audits Of Child Development And Nutrition Programs written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Child development categories.

Audit Guide For Auditors Of Child Development Programs Administered By County Welfare Departments

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Author :
language : en
Publisher:
Release Date : 1983

Audit Guide For Auditors Of Child Development Programs Administered By County Welfare Departments written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Child development categories.

Internal Audit Guide For Student Activity Funds

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Author : Association of School Business Officials of the United States and Canada. Research Corporation
language : en
Publisher: Association of School Business Officials International
Release Date : 1981

Internal Audit Guide For Student Activity Funds written by Association of School Business Officials of the United States and Canada. Research Corporation and has been published by Association of School Business Officials International this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.

The purposes of this handbook are to help improve internal systems for auditing funds received from student activities and to help ensure that school board policies and good business practices are being followed. After brief introductory sections, the document discusses internal auditing functions and standards and notes the internal auditing department's role as a part of the district management team. The next section considers the planning of an internal audit, while four subsequent sections look at internal auditors' review of general controls on student activities (including forms, records, and procedures) and their reviews of student activity revenues, expenditures, and reporting procedures. The document's final section describes the preparation and presentation of the internal audit report and suggests follow-up actions. (Author/RW)

Audit Guide

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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07

Audit Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-07 with Business & Economics categories.

Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need: Audit Risk Assessment Tool (available online only) Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies. The tool is available in the Online Subscription format and includes access to the full Risk Assessment Guide. The AICPA Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements. Disclaimer This Audit Risk Assessment Tool is designed to provide illustrative information with respect to the subject matter covered and is recommended for use on audit engagements that are generally smaller in size and have less complex auditing and accounting issues. It is designed to help identify risks, including significant risks, and document the planned response to those risks. The Audit Risk Assessment Tool should be used as a supplement to a firm's existing planning module whether in a firm-based or commercially provided methodology. The Audit Risk Assessment Tool is not a complete planning module. The AICPA recommends the Audit Risk Assessment Tool be completed by audit professionals with substantial accounting, auditing and specific industry experience and knowledge. For a firm to be successful in improving audit quality and efficiencies, it is recommended that a 5+ years experienced auditor completes the Audit Risk Assessment Tool or the engagement team member with the most knowledge of the industry and client (often Partner in small/medium firms) provides insight to whomever is completing the ARA Tool. The AICPA recommends this should not be delegated to lower-level staff and just reviewed – it should be completed under the direction of the experienced auditor (if you delegate to inexperienced auditor you will be at risk for less effectiveness and efficiencies because the tool is intended to be completed by an experienced auditor). The Audit Risk Assessment Tool does not establish standards or preferred practices and is not a substitute for the original authoritative auditing guidance. In applying the auditing guidance included in this Audit Risk Assessment Tool, the auditor should, using professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. This document has not been approved, disapproved, or otherwise acted on by a senior committee of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. All such information is provided without warranty of any kind.

Hospital Audit Guide

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Author : American Institute of Certified Public Accountants. Committee on Health Care Institutions
language : en
Publisher:
Release Date : 1972

Hospital Audit Guide written by American Institute of Certified Public Accountants. Committee on Health Care Institutions and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Auditing categories.

Guide To Auditor S Reports

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Author :
language : en
Publisher:
Release Date : 1989

Guide To Auditor S Reports written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Auditors' reports categories.

Miller S Comprehensive Gaas Guide

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Author : Martin A. Miller
language : en
Publisher:
Release Date : 1991

Miller S Comprehensive Gaas Guide written by Martin A. Miller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Accounting categories.