Wiley Practitioner's Guide to GAAS 2002: Covering All Sass,Ssaes,Ssarss and Interpretations

Overview

Clear, easy-to-use guide to understanding GAAS 2002, from the authors who have set 90% of the standards
For the accountants and auditors guided by new and frequently revised auditing standards, Wiley Practitioner's Guide to GAAS 2002 offers a clear, easy-to-understand distillation of the official language of the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services ...
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Overview

Clear, easy-to-use guide to understanding GAAS 2002, from the authors who have set 90% of the standards
For the accountants and auditors guided by new and frequently revised auditing standards, Wiley Practitioner's Guide to GAAS 2002 offers a clear, easy-to-understand distillation of the official language of the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs), as well as advice on exactly when and how to remain fully compliant with each.
The only GAAS reference organized the way practitioners actually use the SASs, GAAS 2002 presents each statement one by one, explaining how the standards are related, as well as guidance on the entire engagement process, in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
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Product Details

  • ISBN-13: 9780471412434
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 9/28/2001
  • Edition description: REV
  • Edition number: 1
  • Pages: 976
  • Product dimensions: 7.55 (w) x 9.30 (h) x 7.50 (d)

Table of Contents

The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards 100
Appointment of the Independent Auditor 310
Planning and Supervision 311
Audit Risk and Materiality in Conducting an Audit 312
Substantive Tests prior to the Balance Sheet Date 313
Communications between Predecessor and Successor Auditors 315
Consideration of Fraud in a Financial Statement Audit 316
Illegal Acts by Clients 317
Consideration of Internal Control in a Financial Statement Audit 319
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements 322
Service Organizations 324
Communication of Internal Control Related Matters Noted in an Audit 325
Evidential Matter 326
Analytical Procedures 329
The Confirmation Process 330
Inventories 331
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 332
Management Representations 333
Related Parties 334
Using the Work of a Specialist 336
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments 337
Working Papers 339
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 341
Auditing Accounting Estimates 342
Audit Sampling 350
Communication with Audit Committees 380
Consideration of Omitted Procedures After the Report Date 390
Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411) 410
Consistency of Application of Generally Accepted Accounting Principles 420
Adequacy of Disclosure in Financial Statements 431
Association with Financial Statements 504
Reports on Audited Financial Statements 508
Dating of the Independent Auditor's Report 530
Restricting the Use of an Auditor's Report 532
Reporting on Financial Statements Prepared for Use in Other Countries 534
Part of Audit Performed by Other Independent Auditors 543
Lack of Conformity with Generally Accepted Accounting Principles 544
Other Information in Documents Containing Audited Financial Statements 550
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents 551
Reporting on Condensed Financial Statements and Selected Financial Data 552
Required Supplementary Information 558
Subsequent Events 560
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report 561
Special Reports 623
Reports on the Application of Accounting Principles 625
Letters for Underwriters and Certain Other Requesting Parties 634
Filings under Federal Securities Statutes 711
Interim Financial Information 722
Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance 801
Public Warehouses: Controls and Auditing Procedures for Goods Held 901
Attestation Standards 2101
Agreed-upon Procedures Engagements 2201
Financial Forecasts and Projections 2301
Reporting on Pro Forma Financial Information 2401
Reporting on an Entity's Internal Control over Financial Reporting 2501
Compliance Attestation 2601
Management's Discussion and Analysis (MD&A) 2701
Compilation and Review of Financial Statements 3100
Reporting on Comparative Financial Statements 3200
Compilation Reports on Financial Statements Included in Certain Prescribed Forms 3300
Communications between Predecessor and Successor Accountants 3400
Reporting on Personal Financial Statements Included in Written Personal Financial Plans 3600
Appendix A Cross-References to SASs, SSAEs, and SSARSs
Appendix B List of AICPA Practice Alerts and Audit Issues Task Force Advisories
Appendix C AICPA Audit and Accounting Guides, Auditing Practice Releases, and Current AICPA Risk Alerts
Self-Study CPE Program
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