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Auditor's SAS Field Guide

Overview

An Easy-to-Read Pocket Guide to the SASsHere is a quick reference to all of the authoritative requirements in the Statements on Auditing Standards (SASs). Portable and designed to fit easily into your briefcase or pocket, it is written in the active voice, includes every core SAS performance and reporting requirement, and supplements existing GAAS guides-all in clear and concise language.New in The Auditor's SAS Field Guide 2001!* SAS 88 Service Organizations and Reporting on Consistency* SAS 89 Audit ...
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Overview

An Easy-to-Read Pocket Guide to the SASsHere is a quick reference to all of the authoritative requirements in the Statements on Auditing Standards (SASs). Portable and designed to fit easily into your briefcase or pocket, it is written in the active voice, includes every core SAS performance and reporting requirement, and supplements existing GAAS guides-all in clear and concise language.New in The Auditor's SAS Field Guide 2001!* SAS 88 Service Organizations and Reporting on Consistency* SAS 89 Audit Adjustments* SAS 90 Audit Committee Communications* SAS 91 Federal GAAP Hierarchy* SAS 92 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities* SAS 93 Omnibus Statement on Auditing Standards 2000
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Product Details

  • ISBN-13: 9780471405306
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 1/28/2001
  • Edition number: 1
  • Pages: 288

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PREFACE

This field guide presents all of the authoritative requirements of the Statements on Auditing Standards in a quick reference format. The authoritative requirements are written in the active voice in a conversational tone. We designed the field guide to carry in your briefcase or vest pocket.

We present the SASs one-by-one and distill each one to its fundamental requirements. Each section also contains a list of interpretations. We have designed the field guide for partners, mangers, seniors, and staff accountants in public accounting; for internal auditors, chief financial officers and accounting directors and managers in corporate accounting; and for attorneys involved in audit litigation who want an executive summary of what is required--anyone involved in the audit process.

To illustrate how to use it, here is an example. You are drafting a reportable conditions letter on internal control or you are preparing for an impromptu meeting with the chair of the company's audit committee to discuss controls. You want to make sure that you know and can summarize, if asked, the requirements of SAS 60, Communication of Internal Control Related Matters Noted in an Audit. With the field guide, it's easy. Simply look up SAS 60 in the list of SASs (in the inside cover) and use the section number * to find the easy-to-read fundamental requirements. If you don't know the SAS num-ber, use the table of contents (organized by section number) or use the topical index. You can't miss.

The Auditor's SAS Field Guide 2001 is current through SAS 93, Omnibus Statement on Auditing Standards 2000. Within 30 days of theissuance of a new standard, we will post a summary of the changes on the John Wiley & Sons, Inc. website... Furthermore, the SAS Field Guide will be updated continuously online and updated annually in paperback.

Dan M. Guy
Santa Fe, NM

D. R. Carmichael
New Hope, PA

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Table of Contents

The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards.
Appointment of the Independent Auditor.
Planning and Supervision.
Audit Risk and Materiality in Conducting an Audit.
Substantive Tests Prior to the Balance Sheet Date.
Communications Between Predecessor and Successor Auditors.
Consideration of Fraud in a Financial Statement Audit.
Illegal Acts by Clients.
Consideration of Internal Control in a Financial Statement Audit.
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements.
Service Organizations.
Communication of Internal Control Related Matters Noted in an Audit.
Evidential Matter.
Analytical Procedures.
The Confirmation Process.
Inventories.
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.
Auditing Investments.
Management Representations.
Related Parties.
Using the Work of a Specialist.
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments.
Working Papers.
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.
Auditing Accounting Estimates.
Audit Sampling.
Communication With Audit Committees.
Consideration of Omitted Procedures After the Report Date.
Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity With GAAP" (411).
Consistency of Application of Generally Accepted Accounting Principles.
Adequacy of Disclosure in Financial Statements.
Association With Financial Statements.
Reports on Audited Financial Statements.
Dating of the Independent Auditor's Report.
Restricting the Use of an Auditor'sReport.
Reporting on Financial Statements Prepared for Use in Other Countries.
Part of Audit Performed by Other Independent Auditors.
Lack of Conformity With Generally Accepted Accounting Principles.
Other Information in Documents Containing Audited Financial Statements.
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.
Reporting on Condensed Financial Statements and Selected Financial Data.
Required Supplementary Information.
Subsequent Events.
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report.
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement.
Special Reports.
Reports on the Application of Accounting Principles.
Letters for Underwriters and Certain Other Requesting Parties.
Filings Under Federal Securities Statues.
Interim Financial Information.
Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.
Public Warehouses: Controls and Auditing Procedures for Goods Held.
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