دانلود کتاب AICPA Professional Standards 2019, Volumes 1 And 2

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Intro
AICPA Professional Standards, Volume 1
What\'s New in This Edition
Table of Contents
How This Publication Is Organized
Part I Applicability of AICPA Professional Standards to Audits of Financial Statements
Cross-References to SASs
Part I-Statements on Auditing Standards and Sources of Sections in Current Text
Part II-List of Statement on Auditing Standards Nos. 1-121 and List of Statement on Auditing Procedure Nos. 1-54
Introduction
Foreword
Preface-Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
Glossary-Glossary of Terms Sections 200-299 General Principles and ResponsibilitiesSection 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
Introduction
Scope of This Section
Association With Financial Statements
An Audit of Financial Statements
Effective Date
Overall Objectives of the Auditor
Definitions
Requirements
Ethical Requirements Relating to an Audit of Financial Statements
Professional Skepticism
Professional Judgment
Sufficient Appropriate Audit Evidence and Audit Risk Conduct of an Audit in Accordance With GAASApplication and Other Explanatory Material
An Audit of Financial Statements
Ethical Requirements Relating to an Audit of Financial Statements (Ref: par. .16)
Professional Skepticism (Ref: par. .17)
Professional Judgment (Ref: par. .18)
Sufficient Appropriate Audit Evidence and Audit Risk (Ref: par. .19)
Conduct of an Audit in Accordance With GAAS
Section 210 Terms of Engagement
Introduction
Scope of This Section
Effective Date
Objective
Definitions
Requirements
Preconditions for an Audit
Agreement on Audit Engagement Terms Initial Audits, Including Reaudit EngagementsRecurring Audits
Acceptance of a Change in the Terms of the Audit Engagement
Additional Considerations in Engagement Acceptance
Application and Other Explanatory Material
Scope of This Section (Ref: par. .01)
Preconditions for an Audit
Agreement on Audit Engagement Terms
Initial Audits, Including Reaudit Engagements (Ref: par. .11-.12)
Recurring Audits (Ref: par. .13)
Acceptance of a Change in the Terms of the Audit Engagement
Additional Considerations in Engagement Acceptance Exhibit-Example of an Audit Engagement Letter (Ref: par. .A25)Section 220 Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
Introduction
Scope of This Section
System of Quality Control and the Role of the Engagement Teams
Effective Date
Objective
Definitions
Requirements
Leadership Responsibilities for Quality on Audits
Relevant Ethical Requirements
Acceptance and Continuance of Client Relationships and Audit Engagements
Assignment of Engagement Teams
Engagement Performance
Monitoring
Documentation