Audit and Accounting Depository and Lending Institutions:Banks and Savings Institutions, Credit Unions, Finance Companies and Mortgage Companies 2019

Audit and Accounting Depository and Lending Institutions:Banks and Savings Institutions, Credit Unions, Finance Companies and Mortgage Companies 2019（AICPA Audit and Accounting Guide）

审计与会计存贷款机构：银行与储蓄机构、信用合作社、金融公司与抵押公司 2019
会计学

原价：

￥ 1125.00

售价：

优惠

平台大促低至8折优惠

发货周期：4-6周

作者

AICPA

出版社

Wiley

出版时间

2019年11月20日

装帧

平装

ＩＳＢＮ

9781948306720

复制

页码

896

开本

8.90 x 6.00 x 1.30

语种

英文

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暂无评分

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The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations. Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. It offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Topics covered include: Transfers and servicing; Troubled debt restructurings; Financing receivables and the allowance for loan losses; and, Fair value accounting This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

Table of Contents xv 1 Industry Overview - Banks and Savings Institutions .01-.108 Description of Business .01-.07 Regulation and Oversight .08-.59 Regulatory Capital Matters .60-.81 Annual Independent Audits and Reporting Requirements .82-.107 Other Reporting Considerations .108 2 Industry Overview - Credit Unions .01-.62 Description of Business .01-.10 Charters, Bylaws, and Minutes .11-.17 Regulation and Oversight .18-.23 Regulatory Capital Matters .24-.54 Annual Audits .55-.62 3 Industry Overview - Finance Companies .01-.19 Description of Business .01-.11 Regulation and Oversight .12-.19 4 Industry Overview - Mortgage Companies .01-.42 Description of Business .01-.20 Regulation and Oversight .21-.37 Reporting Considerations .38-.42 HUD Programs .38-.40 Asset Servicing for Investors .41-.42 5 Audit Considerations and Certain Financial Reporting Matters .01-.267 Overview .01-.09 Terms of Engagement .10-.13 Audit Planning .14-.15 Materiality .16-.20 Use of Assertions in Assessment of Risks of Material Misstatement .21-.22 Risk Assessment Procedures .23-.75 Risk Assessment and the Design of Further Audit Procedures .76-.98 Evaluation of Misstatements Identified During the Audit .99-.101 Audit Documentation .102-.108 Using the Work of an Auditor’s Specialist .109-.114 Using the Work of a Management’s Specialist .115-.118 Processing of Transactions by Service Organizations .119-.121 Consideration of Fraud in a Financial Statement Audit .122-.150 Compliance With Laws and Regulations .151-.161 Going-Concern Considerations .162-.189 Written Representations .175 Information Other Than Financial Statements .200-.202 Certain Financial Reporting Matters .203-.221 Regulation and Supervision of Depository Institutions .222-.267 6 Cash and Cash Equivalents .01-.42 Introduction .01-.08 Accounting and Financial Reporting .09-.33 Auditing .34-.42 7 Investments in Debt and Equity Securities .01-.166 Introduction .01-.65 Regulatory Matters .66-.82 Accounting and Financial Reporting .83-.140 Auditing .141-.166 8 Loans .01-.230 Introduction .01-.56 Regulatory Matters .57-.88 Accounting and Financial Reporting .89-.181 Auditing .182-.230 9 Credit Losses .01-.111 Introduction .01-.22 Regulatory Matters .23-.37 Accounting and Financial Reporting .38-.61 Auditing .62-.111 10 Transfers and Servicing and Variable Interest Entities .01-.123 Introduction .01-.08 Regulatory Matters .09-.15 Accounting and Financial Reporting .16-.109 Auditing .110-.123 11 Real Estate Investments, Real Estate Owned, and Other Foreclosed Assets .01-.72 Introduction .01-.03 Regulatory Matters .04-.15 Accounting and Financial Reporting .16-.54 Auditing .55-.72 12 Other Assets, Other Liabilities, and Other Investments .01-.93 Introduction .01-.10 Regulatory Matters .11-.15 Accounting and Financial Reporting .16-.78 Auditing .79-.93 13 Deposits .01-.70 Introduction .01-.32 Regulatory Matters .33-.40 Accounting and Financial Reporting .41-.46 Auditing .47-.70 14 Federal Funds and Repurchase Agreements .01-.69 Introduction .01-.25 Regulatory Matters .26 Accounting and Financial Reporting .27-.47 Auditing .48-.69 15 Debt .01-.77 Introduction .01-.31 Regulatory Matters .32-.33 Accounting and Financial Reporting .34-.57 Auditing .58-.77 16 Income Taxes .01-.36 Introduction .01-.13 Regulatory Matters .14-.17 Accounting and Financial Reporting .18-.30 Auditing .31-.36 17 Equity and Disclosures Regarding Capital Matters .01-.115 Introduction .01 Banks and Savings Institutions .02-.46 Credit Unions .47-.64 Corporate Credit Unions .65-.79 Mortgage Companies and Mortgage Banking Activities .80-.84 Regulatory Capital Matters for All Entities .85-.88 Auditing .89-.115 18 Derivative Instruments: Futures, Forwards, Options, Swaps, and Other Derivative Instruments .01-.101 Introduction .01-.69 Regulatory Matters .70-.78 Accounting and Financial Reporting .79-.100 Auditing Considerations .101 19 Business Combinations .01-.41 Introduction .01 Regulatory Matters .02-.07 Accounting and Financial Reporting .08-.30 Auditing Considerations .31-.41 20 Fair Value .01-.71 Introduction .01 Accounting and Financial Reporting .02-.66 Auditing Considerations .67-.71 21 Trust and Asset Management Activities .01-.30 Introduction .01-.12 Regulatory Matters .13-.14 Accounting and Financial Reporting .15-.16 Auditing .17-.30 22 Insurance Activities .01-.70 Introduction .01-.10 Regulatory Matters .11 Accounting .12-.68 Auditing .69-.70 23 Reporting Considerations .01-.37 Introduction .01 Forming an Opinion on the Financial Statements .02-.04 Reports .05-.37 Appendix A - Illustrative Unqualified PCAOB Reports .37 Appendix A FDI Act Reporting Requirements B Regulatory Reporting Matters - Interpretation and Reporting Related to U.S. GAAP C Information Sources D Overview of Statements on Quality Control Standards E The New Leases Standard: FASB ASC 842 F Accounting for Financial Instruments G New Auditing Standards to Change the Auditor’s Report H Schedule of Changes Made to the Text From the Previous Edition Index of Pronouncements and Other Technical Guidance Subject Index

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