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The Miller GAAS Guide delivers the latest pronouncements so CPAs and other financial professionals can perform flawless engagements. You won't find a more complete listing of SASs, SSARs, and SSAEs anywhere. We even cover many critical SOPs. But that's just the beginning. We've compiled a complete collection of standards for auditing, quality control, attestations, compilations, reviews, and professional ethics. The book's sensible organization follows the arrangement of the AICPA's Professional Standards (Volume I and II), so that you can easily go from the AICPA's original language to our analyses of the standards.
2003 Edition The 2003 Edition of Miller GAAS Guide has been updated throughout with the very latest information on:
SAS-95-Generally Accepted Auditing Standards (AU Section 150)
SAS-96-Audit Documentation (AU Sections 312, 329, 339, and 341)
SSAE-11-Attest Documentation (AT Section 100)
Auditing Interpretation (December 2001)-The Use of Legal Interpretations as Evidential Matter to Support Management's Assertion That a Transfer of Financial Assets Has Met the Isolation Criterion in Paragraph 9(1) of Financial Accounting Standards Board No. 140 (AU Section 336)
Auditing Interpretation (February 2002)-Responsibilities of Service Organizations and Service Auditors With Respect to Forward-Looking Information in a Service Organization's Description of Controls (AU Section 324)
Auditing Interpretation (February 2002)-Statements About the Risk of Projecting Evaluations of the Effectiveness of Controls to Future Periods (AU Section 324)
Auditing Interpretation (February 2002)-Responsibilities of Service Organizations and Service Auditors with Respect to Subsequent Events in a Service Auditor's Engagement (AU Section 324)
Auditing Interpretation (March 2002)-Reporting on Audits Conducted in Accordance with Auditing Standards Generally Accepted in the United States of America and in Accordance with International Standards on Auditing (AU Section 508)
Auditing Interpretation (March 2002)-Reporting on Audits Conducted in Accordance with Auditing Standards Generally Accepted in the United States of America and in Accordance with International Standards on Auditing (AU Section 420)
Auditing Interpretation (April 2002)-The Effect on the Auditor's Report of an Entity's Adoption of a New Accounting Standard That Does Not Require the Entity to Disclose the Effect of the Change in the Year of Adoption (AU Section 420)
Sample letters, reports, and checklists on the free companion CD-ROM can be printed and customized to meet all your auditing needs. The reader will even have an opportunity to earn up to 10 credit hours of low-cost CPE (additional grading fee).