Audit and accounting guide entities with oil and gas producing activities, 2018
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Audit and accounting guide entities with oil and gas producing activities, 2018
https://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018ified Public Accountants. All rights reserved.I‘or information about the procedure for requesting permission to make copies of any part of this work, please email copyright@aicpa.org with your request. Otherwise, requests should be written and mailed to Permissions Department. 220 Leigh Farm Road. D Audit and accounting guide entities with oil and gas producing activities, 2018urham. NC 27707-8110.12 34 5 67890 AAP 1 9 8ISBN 978-1-94830-621-8 (print)IIIPrefacePREPARED BY THE ENTITIES WITH OIL AND GAS PRODUCING ACTIVITIES TASAudit and accounting guide entities with oil and gas producing activities, 2018
K FORCE(Updated as of August 1, 2018)About AICPA Audit and Accounting GuidesThis AICPA Audit anti Accounting Guide? has been developed by the? A1CPA Ehttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018management in the preparation of their financial statements in conformity with U.S. generally accepted accounting principles (GAAP).An AICPA Guide containing auditing guidance related to generally accepted auditing standards (GAAS) is recognized as an interpretive publication as defined in AU-C sect Audit and accounting guide entities with oil and gas producing activities, 2018ion 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards.1 InterpreAudit and accounting guide entities with oil and gas producing activities, 2018
tive publications are recommendations on the application of GAAS in specific circumstances, including engagements for entities in specialized industrihttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018opportunity to consider and comment on whether the proposed interpretive publication is consistent with GAAS. The members of the ASB have found the auditing guidance in this guide to be consistent with existing GAAS.Although interpretive publications are not auditing standards, AƯ-C section 200 requ Audit and accounting guide entities with oil and gas producing activities, 2018ires the auditor to consider applicable interpretive publications in planning and performing the audit because interpretive publications are relevantAudit and accounting guide entities with oil and gas producing activities, 2018
to the proper application of GAAS in specific circumstances. If the auditor does not apply the auditing guidance in an applicable interpretive publicahttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018the designated senior committee of the AICPA authorized to speak for the AICPA on all matters related to auditing. Conforming changes made to the auditing guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AICPA Audit and Attest Standards Audit and accounting guide entities with oil and gas producing activities, 2018Staff. Updates made to the auditing guidance in this guide exceeding that of conforming changes are issued after all ASB members have been provided anAudit and accounting guide entities with oil and gas producing activities, 2018
opportunity to consider and comment on whether the guide is consistent with the Statements on Auditing Standards (SASs).Any auditing guidance in a guhttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018." In applying such guidance, the auditor should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. Although the auditor determines the relevance of other auditing guidance, auditing guidance in a guide1 All AƯ-C sections c Audit and accounting guide entities with oil and gas producing activities, 2018an be found in AICI’A Professional Standards.o AinnAA A /*» nrnivappendix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff aAudit and accounting guide entities with oil and gas producing activities, 2018
nd the auditor may presume that it is appropriate.The Financial Reporting Executive Committee (FinREC) is the designated senior committee of the AICPAhttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018ng guidance contained in this guide are approved by the FinREC Chair (or his or her designee). Updates made to the financial accounting and reporting guidance in this guide exceeding that of conforming changes are approved by the affirmative vote of at least two-thirds of the members of FinREC.This Audit and accounting guide entities with oil and gas producing activities, 2018guide does the following:•Identifies certain requirements set forth in the FASB Accounting Standards Codification® (ASC).•Describes FinREC's understanAudit and accounting guide entities with oil and gas producing activities, 2018
ding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that FinREC expresses a preference for thehttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018ustry practice; alternatively, FinREC may express no view on the matter.•Identifies certain other, but not necessarily all. industry practices concerning certain accounting issues without expressing Fin-REC's views on them.•Provides guidance that has been supported by FinREC on the accounting, repor Audit and accounting guide entities with oil and gas producing activities, 2018ting, or disclosure treatment of transactions or events that are not set forth in FASB ASC.Accounting guidance for nongovernmental entities included iAudit and accounting guide entities with oil and gas producing activities, 2018
n an AICPA Guide is a source of nonauthoritative accounting guidance. As discussed later in this preface, FASB ASC is the authoritative source of U.S.https://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certi Audit and accounting guide entities with oil and gas producing activities, 2018resented as "Supplement," "Appendix," or "Exhibit." A supplement is a reproduction, in whole or in part, of authoritative guidance originally issued by a standard setting body (including regulatory bodies) and applicable to entities or engagements within the purview of that standard setter, independ Audit and accounting guide entities with oil and gas producing activities, 2018ent of the authoritative status of the applicable AICPA Guide. Both appendixes and exhibits are included for informational purposes and have no authorAudit and accounting guide entities with oil and gas producing activities, 2018
itative status.Recognitionhttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘Certihttps://khothuvien.cori!AICPAAudit andAccounting GuideEntities With Oil and Gas Producing Activities43313Copyright ©2018 byAmerican Institute ot‘CertiGọi ngay
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