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Table of Contents
Intro; Acknowledgements; Disclaimer; Contents; Abbreviations; List of Figures; Part I Audit Framework, Profession, and Standards; Chapter 1 Overview, History, and Overall Objectives of Auditing; 1.1 General; 1.2 Attestations and Assurance Services; 1.2.1 Attestation Services; 1.2.2 Assurance Services; 1.3 Audit Objectives; 1.4 Overall Objectives; 1.5 Reasonable Assurance; 1.6 Terms Engagement; 1.7 Quality Control of Engagement; Appendix; Practice; Chapter 2 The Audit Profession: The US Sarbanes-Oxley Act; 2.1 General; 2.2 The Public Company Accounting Oversight Board
2.2.1 PCAOB Standards and Rules2.2.2 The PCAOB Responsibilities; 2.2.3 The PCAOB Enforcement Role; 2.3 The Audit Committee; 2.4 Use of IT in SOX Compliance (Auditboard); Appendix; Practice; Chapter 3 The International Auditing and Assurance Standards Board; 3.1 General; 3.2 List of the Standards; 3.3 IAASB Due Process; Practice; Chapter 4 Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review; 4.1 General; 4.2 AICPA Auditing Standards; 4.2.1 General Standards; 4.2.2 Standards of Field Work; 4.2.3 Standards of Reporting; 4.3 Interpretive Publications
4.4 Other Auditing Publications4.5 PCAOB Auditing Standard; 4.5.1 Professional Standards; 4.5.1.1 The General Standards; 4.5.1.2 Standards of Reporting; 4.5.2 Interim Standards; 4.6 Audit Planning; 4.6.1 Planning Activities; 4.6.2 Audit Strategy; 4.6.3 Audit Plan; 4.6.4 Use of IT in Planning Audit (Verse Audit Management); 4.7 Engagement Quality Review; 4.7.1 Engagement Quality Review for an Audit; 4.7.2 Engagement Quality Review for a Review of Interim Financial Information
4.7.3 Engagement Quality Review for an Attestation Engagement Performed Pursuant to Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, or Attestation Standard No. 2, Review Engagements Regarding Exemp4.7.4 Documentation of an Engagement Quality Review; 4.7.5 Integration of IT; Practice; Chapter 5 Other Engagements, Reports, and Accounting Services; 5.1 General; 5.2 Other Attestation Services; 5.2.1 Forecasting Financial Statements' Analysis; 5.2.2 Management Discussion & Analysis (MD&A)
5.2.2.1 Liquidity and Capital Resources [S-K 303(a)(1) and (2)]5.2.2.2 Results of Operations [S-K 303(a)(3)]; 5.2.3 Internal Control Over Financial Reporting (ICFR); 5.2.4 Registration Statements & Other SEC Filings; 5.2.5 Miscellaneous Assurance Services; 5.2.5.1 SysTrust Services; 5.2.5.2 WebTrust Services; 5.2.5.3 ElderCare Services; 5.2.5.4 Performance View Services; 5.3 Advisory Services; 5.4 Non-assurance Services; 5.4.1 Consulting Services; 5.4.2 Tax Services; 5.4.3 Valuation Services; 5.4.4 Personal Financial Planning; Practice; Chapter 6 Agreed-Upon Procedures; 6.1 General
2.2.1 PCAOB Standards and Rules2.2.2 The PCAOB Responsibilities; 2.2.3 The PCAOB Enforcement Role; 2.3 The Audit Committee; 2.4 Use of IT in SOX Compliance (Auditboard); Appendix; Practice; Chapter 3 The International Auditing and Assurance Standards Board; 3.1 General; 3.2 List of the Standards; 3.3 IAASB Due Process; Practice; Chapter 4 Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review; 4.1 General; 4.2 AICPA Auditing Standards; 4.2.1 General Standards; 4.2.2 Standards of Field Work; 4.2.3 Standards of Reporting; 4.3 Interpretive Publications
4.4 Other Auditing Publications4.5 PCAOB Auditing Standard; 4.5.1 Professional Standards; 4.5.1.1 The General Standards; 4.5.1.2 Standards of Reporting; 4.5.2 Interim Standards; 4.6 Audit Planning; 4.6.1 Planning Activities; 4.6.2 Audit Strategy; 4.6.3 Audit Plan; 4.6.4 Use of IT in Planning Audit (Verse Audit Management); 4.7 Engagement Quality Review; 4.7.1 Engagement Quality Review for an Audit; 4.7.2 Engagement Quality Review for a Review of Interim Financial Information
4.7.3 Engagement Quality Review for an Attestation Engagement Performed Pursuant to Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, or Attestation Standard No. 2, Review Engagements Regarding Exemp4.7.4 Documentation of an Engagement Quality Review; 4.7.5 Integration of IT; Practice; Chapter 5 Other Engagements, Reports, and Accounting Services; 5.1 General; 5.2 Other Attestation Services; 5.2.1 Forecasting Financial Statements' Analysis; 5.2.2 Management Discussion & Analysis (MD&A)
5.2.2.1 Liquidity and Capital Resources [S-K 303(a)(1) and (2)]5.2.2.2 Results of Operations [S-K 303(a)(3)]; 5.2.3 Internal Control Over Financial Reporting (ICFR); 5.2.4 Registration Statements & Other SEC Filings; 5.2.5 Miscellaneous Assurance Services; 5.2.5.1 SysTrust Services; 5.2.5.2 WebTrust Services; 5.2.5.3 ElderCare Services; 5.2.5.4 Performance View Services; 5.3 Advisory Services; 5.4 Non-assurance Services; 5.4.1 Consulting Services; 5.4.2 Tax Services; 5.4.3 Valuation Services; 5.4.4 Personal Financial Planning; Practice; Chapter 6 Agreed-Upon Procedures; 6.1 General