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Here is the only GAAS reference that is organized to perfectly suit the needs of practitioners. This indispensable guide explains and interprets the standards in clear, nontechnical language. For easier understanding, statements on auditing standards are presented one by one, accompanied by explanations of how they are related. Also included in this up-to-date edition are practice notes, helpful illustrations, checklists, and questionnaires to guide the user through the auditing process.
Dan M. Guy, CPA, PhD (New York, NY), is the former Vice President of Auditing Standards at AICPA. D. R. Carmichael, CPA, CFE, PhD (New York, NY), is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College.
The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards.
Appointment of the Independent Auditor.
The Confirmation Process.
Auditing Accounting Estimates.
Communication With Audit Committees.
Reports on Audited Financial Statements.
Dating of the Independent Auditor's Report.
Required Supplementary Information.
Financial Forecasts and Projections.
Communications Between Predecessor and Successor Accountants.
Reporting on Personal Financial Statements Included in Written Personal Financial Plans.
Self-Study CPE Program.