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Special Considerations in Auditing Financial Instruments - AICPA Audit Guide

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This new AICPA Audit Guide was developed by leading auditing and financial instrument experts in public practice and replaces the previous Audit Guide Auditing Derivative Instruments, Hedging Activities, and Investments in Securities to encompass a broader scope. It provides CPAs with crucial background information and a discussion of audit considerations relating to financial instruments.

Entities of all sizes may be subject to risks of material misstatement when using financial instruments. This Audit Guide provides practical assistance to auditors for developing their training programs and internal guidance that is useful in gaining a more in-depth understanding of financial instruments. Detailed implementation guidance is provided for assessing and responding to the risk of material misstatement related to financial instruments as well as guidance on reporting considerations. The implementation guidance in this Audit Guide is supplemented with a series of case studies to help you understand and apply the concepts.

This Audit Guide is based on the requirements of the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards enables auditors to begin updating their audit methodologies, resources, and tools. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits).


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Special Considerations in Auditing Financial Instruments - AICPA Audit Guide
eBook 2012
Product# AAGAFI12E
Availability: eBook Download
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