Ebook: AICPA Professional Standards 2019, Volumes 1 And 2

Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: -Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements -SAS No. 135, Omnibus Statement on Auditing Standards'2019 -SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA -SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports -Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services.;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