This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms
Key Features include:
Comprehensive and step-by-step guidance on the performance of an audit
Numerous alerts that address the current-year developments in a variety of areas
Illustrative examples and forms to facilitate hands-on performance of the audit
Автор: Aicpa Название: AICPA Technical Questions and Answers, 2019 ISBN: 1950688011 ISBN-13(EAN): 9781950688012 Издательство: Wiley Рейтинг: Цена: 15840.00 р. Наличие на складе: Поставка под заказ.
Описание:
Technical Questions and Answers compiles popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:
Financial Statement Presentation
Auditors' Reports
Required Supplementary Information
Preparation, Compilation, and Review Engagements
Liabilities and Deferred Credits
Capital
Revenue and Expense
Specialized Industry Problems
Specialized Organizational Problems
Audit Fieldwork
Attestation Engagements
This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services --Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies).
It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as:
