Government auditing standards and single audits 2019
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Government auditing standards and single audits 2019
AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019ien.corT!©2019 byAmerican Institute of Certified Public Accountants. All rights reserved.For information about the procedure for requesting permission to make copies of any part of this work, please email copyright-pcrmission@aicpa-cima.com with your request. Otherwise, requests should be written an Government auditing standards and single audits 2019d mailed to Permissions Department. 220 Leigh Farm Road. Durham. NC 27707-8110 USA.12 345 67890 AAP 1 9IIIPreface(Updated as of March 1, 2019)About AIGovernment auditing standards and single audits 2019
CPA GuidesThis AICPA Guide presents guidance for the audits of financial statements conducted in accordance with Government Auditing Standards. 2011 R AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019t also present s the recommendations of the AICPA Single Audit Working Group for the conduct of audit s in accordance with the Single Audit Act and Title 2 U.S. ('ode of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Alvar Government auditing standards and single audits 2019ds (Uniform Guidance).An AICPA Guido containing auditing guidance related to generally accepted auditing standards (GAAS) is recognized as an interpreGovernment auditing standards and single audits 2019
tive publication as defined in AƯ-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generall AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019nts for entities in specialized industries.Interpretive publications are issued under the authority of the AICPA Auditing Standards Board (ASB) after all ASB members have been provided an opportunity to consider and comment on whether the proposed interpretive publication is consistent with GAAS. Th Government auditing standards and single audits 2019e members of the ASB have found the auditing guidance in this guide to be consistent with existing GAAS.Although interpretive publications are not audGovernment auditing standards and single audits 2019
iting standards, AU-C section 200 requires the auditor to consider applicable interpretive publications in planning and performing the audit because i AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019 in an applicable interpretive publication, the auditor should document how the requirements of GAAS were complied with in the circumstances addressed by such auditing guidance.Throughout this guide, when appropriate, reference is made to Technical Questions and Answers (Q&A). Q&A sections are other Government auditing standards and single audits 2019 auditing publications. AU-C section 200 indicates that in applying the auditing guidance included in an Other auditing publication, the auditor shoulGovernment auditing standards and single audits 2019
d, exercising professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. Other auditing publi AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019l body of other auditing publications. Although the auditor determines the relevance of these publications in accordance with AU-C section 200, paragraph .28, the auditor may presume that other auditing publications published by the AICPA that have been reviewed by the AICPA Audit and Attest Standar Government auditing standards and single audits 2019ds staff are appropriate. These other auditing publications are listed in AƯ-C appendix !•', Other Auditing Publications.1All AU-C sections can be fouGovernment auditing standards and single audits 2019
nd in AICPA Professional Standards.A nr S' AOivThe ASB is the designated senior committee of the AICPA authorized to speak for the AICPA on all matter AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019 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 are issued after all ASB members have been provided an opportunity to consider and comment on whether the guide is consistent with existing GAAS.An Government auditing standards and single audits 2019y auditing guidance in a guide appendix or chapter appendix in a guide, or in an exhibit, while not authoritative, is considered an "other auditing puGovernment auditing standards and single audits 2019
blication." In applying such guidance, the auditor should, exercising professional judgment, assess the relevance and appropriateness of such guidance AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019 exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the auditor may presume that it is appropriate.An AICPA Guide containing attestation guidance is recognized as an interpretive publication as defined in AT-C section 105, Concepts Common to All Attestation Engagements!1 Int Government auditing standards and single audits 2019erpretive publications are recommendations on the application of the Statements on Standards for Attestation Engagements (SSAEs) in specific circumstaGovernment auditing standards and single audits 2019
nces, including engagements for entities in specialized industries. Interpretive publications are issued under the authority of the ASB. The members o AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019idance in this AICPA Guide applicable to his or her attestation engagement. If the practitioner does not apply the attestation guidance included in an applicable interpretive publication, the pract it ioner should document how the requirements of the SSAE were complied with in the circumstances addr Government auditing standards and single audits 2019essed by such attestation guidance.Any attestation guidance in a guide appendix or chapter appendix in a guide, or in an exhibit, while not authoritatGovernment auditing standards and single audits 2019
ive, is considered an "other attestation publication." In applying such guidance, the practitioner should, exercising professional judgment, assess th AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019ttestation guidance, such guidance in a guide appendix or exhibit has been reviewed by the AICPA Audit and Attest Standards staff and the practitioner may presume that it is appropriate.The ASB and the AICPA Accounting and Review Services Committee (ARSC) are the designated senior committees of the Government auditing standards and single audits 2019AICPA authorized to speak for the AICPA on all matters related to attestation. Conforming changes made to the attestation guidance contained in this gGovernment auditing standards and single audits 2019
uide 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 attesta AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuvi Government auditing standards and single audits 2019mment on whether the guide is consistent with the SSAEs.AICPA Guides may include certain content presented as "Supplement," "Appendix," or "Exhibit." A supplement is a reproduction, in whole or in part, of2All AT-C sections can be found in AICPA Professional Standards.rncIlonin Air'DA Government auditing standards and single audits 2019 AICPAAudit GuideGovernment Auditing Standards and Single AuditsMarch 1,2019« AICPAA resource of theEnhancing Audit Quality Initiativehttps://khothuviGọi ngay
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