AICPA Professional Standards, 2020, Volumes 1 – 3
John Wiley & Sons Inc (Verlag)
978-1-950688-53-1 (ISBN)
Professional Standards includes these standards and sections:
Auditing standards and interpretations
Attestation standards and interpretations
Accounting and review standards and interpretations
Quality control standards
Statements of Position—accounting, auditing and attestation
AICPA Code of Professional Conduct
AICPA bylaws
Valuation services standards and interpretations
Consulting services standards
Peer review standards and interpretations
Tax services standards and interpretations
Policies for the CPE membership requirement and CPE standards
NEW IN 2020:
Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality
SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137
SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134–140
Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements
SSAE No. 20, Amendments to the Description of the Concept of Materiality
Statement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
Statement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance Standards
Addition of Pre-SAS No. 134 U.S. Auditing Standards — AICPA (Clarified) [AU-C] section
The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
| Erscheinungsdatum | 20.01.2021 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 493 x 683 mm |
| Gewicht | 6238 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-950688-53-4 / 1950688534 |
| ISBN-13 | 978-1-950688-53-1 / 9781950688531 |
| Zustand | Neuware |
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