Audit and accounting guide investment companies 2018
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Audit and accounting guide investment companies 2018
https://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018ants. All rights reserved.For 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. Durham. NC 27707-8110. Audit and accounting guide investment companies 2018I 2345 67 890 AAP I 9 8ISBN 978-1-94830-617-1 (print)IIIPreface(Updated as of July 1, 2018)This guide was prepared by the Investment Companies SpecialAudit and accounting guide investment companies 2018
Committee.About AICPA Audit and Accounting GuidesThis AICPA Audit and Accounting Guide has been developed by the AICPA Investment Companies Guide Tashttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018and to assist practitioners in performing and reporting on their audit and attestation engagements.This guide describes operating conditions and auditing procedures unique to the investment company industry and illustrates the form and content of investment company financial statements and related d Audit and accounting guide investment companies 2018isclosures.Because many investment companies are subject to regulation under the Investment Company Act of 1940. rules under that act are discussed exAudit and accounting guide investment companies 2018
tensively in this guide. However, the rules, regulations, practices, and procedures of the investment company industry have changed frequently and exthttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018related to generally accepted auditing standards (GAAS) is recognized as an interpretive publication as defined in AƯ-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards.1 Interpretive publications are reco Audit and accounting guide investment companies 2018mmendations on the application of GAAS in specific circumstances, including engagements for entities in specialized industries.Interpretive publicatioAudit and accounting guide investment companies 2018
ns are issued under the authority of the AICPA Auditing Standards Board (ASB) after all ASB members have been provided an opportunity to consider and https://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018e to be consistent with existing GAAS.Although interpretive publications are not auditing standards. AU-C section 200 requires the auditor to consider applicable interpretive publications in planning and performing the audit because interpretive publications are relevant to the proper application of Audit and accounting guide investment companies 2018 GAAS in specific circumstances. If the auditor does not apply the auditing guidance in an applicable interpretive publication, the auditor should docAudit and accounting guide investment companies 2018
ument how the requirements of GAAS were complied with in the circumstances addressed by such auditing guidance.The ASB is the designated senior commithttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018A1CPA Professional Standards.o AinnAft nr IMWivthe 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 Staff. Updates made to the auditing guidance in this guide exceeding that of conforming changes Audit and accounting guide investment companies 2018 are issued after all ASB members have been provided an opportunity to consider and comment on whether the guide is consistent with the Statements onAudit and accounting guide investment companies 2018
Auditing Standards (SASs).Any auditing guidance in a guide appendix or exhibit (whether a chapter or back matter appendix, or an exhibit), although nohttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018s 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 guide appendix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the auditor may presu Audit and accounting guide investment companies 2018me that it is appropriate.An AICPA Guide containing attestation guidance is recognized as an interpretative publication as defined in AT-C section 105Audit and accounting guide investment companies 2018
, Concepts Common to All Attestation Engagements.2 Interpretative publications are recommendations on the application of Statements on Standards for Ahttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018e issued under the authority of the ASB. The members of the ASB have found the attestation guidance in this guide to be consistent with existing SSAEs.A practitioner should be aware of and consider the guidance in this AICPA guide applicable to his or her attestation engagement. If the practitioner Audit and accounting guide investment companies 2018does not apply the attestation guidance included in an applicable interpretive publication, the practitioner should document how the requirements of tAudit and accounting guide investment companies 2018
he SSAE were complied with in the circumstances addressed by such attestation guidance.Any attestation guidance in a guide appendix or exhibit (whethehttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018dance, the practitioner should, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the engagement. Although the practitioner determines the relevance of other attestation guidance, such guidance in a guide appendix or exhibit has been Audit and accounting guide investment companies 2018reviewed by the AICPA Audit and Attest Standards staff and the practitioner may presume that it is appropriate.The ASB is the designated senior commitAudit and accounting guide investment companies 2018
tee of the AICPA authorized to speak for the AICPA on all matters related to attestation. Conforming changes made to the attestation guidance containehttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accounta Audit and accounting guide investment companies 2018 the attestation guidance in this guide exceeding that of conforming changes are issued after all ASB members have been provided an opportunity to consider and comment on whether the guide is consistent with the SSAEs.AICPA Guides may include certain content presented as "supplement," "appendix," or Audit and accounting guide investment companies 2018 "exhibit." A supplement is a reproduction, in whole or in part, of authoritative guidance originally issued by a standard setting body (including regAudit and accounting guide investment companies 2018
ulatory bodies) and applicable to entities or engagements within the2 All AT-C sections can be found in AICPA Professional Standards.inn/https://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public Accountahttps://khothuvien.coniAICPAAudit andAccounting GuideInvestment CompaniesJuly 1,2018Copyright © 2018 byAmerican Institute of Certified Public AccountaGọi ngay
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