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| 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 |
Overview
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 ...