Audit Risk Alert: General Accounting and Auditing Developments 2019/2020
- 1h 54m
- AICPA
- John Wiley & Sons (US)
- 2019
This alert provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect how auditors conduct audits and other engagements. An entity’s internal management can also use this alert to address areas of audit concern.
Updates include:
- Economic and Industry Developments
- Legislative and Regulatory Developments
- Audit and Attestation Issues and Developments
- Revenue Recognition
- New Lease Standard
- Accounting for Financial Instruments
- Recent AICPA Independence and Developments
About the Author
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.
In this Book
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Notice to Readers
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How This Alert Helps You
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Economic and Industry Developments
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Legislative and Regulatory Developments
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Audit and Attestation Issues and Developments
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Revenue Recognition
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Reporting under the New Leases Standard
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Accounting for Financial Instruments
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Other Accounting Issues and Developments
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Recent AICPA Independence and Ethics Developments
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Recent Pronouncements at a Glance
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On the Horizon
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Resource Central
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Notes
