Audit Risk Alert - Understanding the Responsibilities of Auditors for Audits of Group Financial Statements (Paperback)

This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Statement on Auditing Standards -Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) It was developed to present issues that auditors may face in their current audits; focusing on emerging practice issues and current auditing developments. The new AU-C section 600 is much more broad than previous guidance and introduces a number of new terms, concepts, and requirements related to group audits that will significantly affect current practice. To assist auditors in implementing the provisions of AU-C section 600, this alert includes a variety of useful resources including: * Technical Questions & Answer sections * An analysis of applicability * A breakdown of new terminology * An exploration of how practice will be affected * Special considerations for state and local governments * Implementation case studies This alert has been updated for the issuance of SAS No. 127, Omnibus Statement on Auditing Standards.

General

Imprint:	American Institute of Certified Public Accountants
Country of origin:	United States
Release date:	May 2017
Authors:	Aicpa
Dimensions:	227 x 163 x 5mm (L x W x T)
Format:	Paperback
Pages:	96
ISBN-13:	978-1-937352-44-8
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Management accounting Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
LSN:	1-937352-44-7
Barcode:	9781937352448

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