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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit Guide: Assessing and Responding to Audit Risk in a Financial Statement Audit
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ABSTRACTPrefacePart I — Authoritative and Nonauthoritative Guidance on the Auditor's Risk Assessment in a Financial Statement AuditChapter 1 — Overview of Applying the Audit Risk StandardsChapter 2 — Key Concepts Underlying the Auditor’s Risk Assessment ProcessChapter 3 — Planning and Performing Risk Assessment ProceduresChapter 4 — Understanding the Client, Its Environment, and Its Internal ControlChapter 5 — Risk Assessment and the Design of Further Audit ProceduresChapter 6 — Performing Further Audit ProceduresChapter 7 — Evaluating Audit Findings, Audit Evidence, and Deficiencies in Internal ControlPart II — Additional ResourcesAppendix A — Considerations in Establishing the Overall Audit StrategyAppendix B — Understanding the Entity and Its EnvironmentAppendix C — Internal Control ComponentsAppendix D — Exhibit—Management Antifraud Programs and ControlsAppendix E — Illustrative Financial Statement Assertions and Examples of Substantive Procedures Illustrations for Inventories of a Manufacturing CompanyAppendix F — Consideration of Prior Year Uncorrected MisstatementsAppendix G — Assessing the Severity of Identified Deficiencies in Internal ControlAppendix H — Examples of Circumstances That May Be Deficiencies, Significant Deficiencies, or Material WeaknessesAppendix I — Suggestions for Conducting InquiriesAppendix J — Matters to Consider in Determining Performance MaterialityPart III — Illustrative Audit Documentation Case StudyAppendix K — Illustrative Audit Documentation Case Study: Young Fashions, Inc.Appendix K-1 — Young Fashions: Understanding of Entity and Its EnvironmentAppendix K-2 — Young Fashions: Evaluation of Entity-Level ControlsAppendix K-3 — Young Fashions: Understanding of Internal Control—IT General ControlsAppendix K-4 — Young Fashions: Evaluation of Activity-Level Controls—Wholesale SalesAppendix K-5 — Young Fashions: Assessing Risks of Material Misstatement and Linkage to Further Audit ProceduresAppendix K-6 — Young Fashions: Evaluation of Uncorrected Misstatements and Assessment of Control DeficienciesAppendix L — The Effect of Group Audits on Planning and Determining MaterialityAppendix M — Overview of Statements on Quality Control StandardsAppendix N — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefacePart I — Authoritative and Nonauthoritative Guidance on the Auditor's Risk Assessment in a Financial Statement AuditChapter 1 — Overview of Applying the Audit Risk StandardsChapter 2 — Key Concepts Underlying the Auditor’s Risk Assessment ProcessChapter 3 — Planning and Performing Risk Assessment ProceduresChapter 4 — Understanding the Client, Its Environment, and Its Internal ControlChapter 5 — Risk Assessment and the Design of Further Audit ProceduresChapter 6 — Performing Further Audit ProceduresChapter 7 — Evaluating Audit Findings, Audit Evidence, and Deficiencies in Internal ControlPart II — Additional ResourcesAppendix A — Considerations in Establishing the Overall Audit StrategyAppendix B — Understanding the Entity and Its EnvironmentAppendix C — Internal Control ComponentsAppendix D — Exhibit—Management Antifraud Programs and ControlsAppendix E — Illustrative Financial Statement Assertions and Examples of Substantive Procedures Illustrations for Inventories of a Manufacturing CompanyAppendix F — Consideration of Prior Year Uncorrected MisstatementsAppendix G — Assessing the Severity of Identified Deficiencies in Internal ControlAppendix H — Examples of Circumstances That May Be Deficiencies, Significant Deficiencies, or Material WeaknessesAppendix I — Suggestions for Conducting InquiriesAppendix J — Matters to Consider in Determining Performance MaterialityPart III — Illustrative Audit Documentation Case StudyAppendix K — Illustrative Audit Documentation Case Study: Young Fashions, Inc.Appendix K-1 — Young Fashions: Understanding of Entity and Its EnvironmentAppendix K-2 — Young Fashions: Evaluation of Entity-Level ControlsAppendix K-3 — Young Fashions: Understanding of Internal Control—IT General ControlsAppendix K-4 — Young Fashions: Evaluation of Activity-Level Controls—Wholesale SalesAppendix K-5 — Young Fashions: Assessing Risks of Material Misstatement and Linkage to Further Audit ProceduresAppendix K-6 — Young Fashions: Evaluation of Uncorrected Misstatements and Assessment of Control DeficienciesAppendix L — The Effect of Group Audits on Planning and Determining MaterialityAppendix M — Overview of Statements on Quality Control StandardsAppendix N — Schedule of Changes Made to the Text From the Previous EditionIndex of Pronouncements and Other Technical GuidanceSubject Index