Wiley Practitioner's Guide to GAAS 2003: Covering all SASs, SSAEs, SSARSs, and Interpretations

Overview

The clearest, easiest-to-use guide to understanding GAAS 2003 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2003, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), offers the ...

See more details below
Available through our Marketplace sellers.
Other sellers (Paperback)
  • All (16) from $4.93   
  • New (2) from $195.00   
  • Used (14) from $4.93   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$195.00
Seller since 2014

Feedback rating:

(113)

Condition:

New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

New
Brand new.

Ships from: acton, MA

Usually ships in 1-2 business days

  • Standard, 48 States
  • Standard (AK, HI)
$195.00
Seller since 2014

Feedback rating:

(113)

Condition: New
Brand new.

Ships from: acton, MA

Usually ships in 1-2 business days

  • Standard, 48 States
  • Standard (AK, HI)
Page 1 of 1
Showing All
Close
Sort by
Sending request ...

Overview

The clearest, easiest-to-use guide to understanding GAAS 2003 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2003, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), offers the accounting professional a clear, accessible distillation of the official language of those standards, 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 according to practitioners' actual use of the Statements on Auditing Standards, GAAS 2003 presents each statement individually, explaining how the standards are related, and offering 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. Other key features include:

  • A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
  • A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
  • Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
  • Concise listing and descriptions of each standard's specific mandates
  • Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
  • Helpful techniques for remaining compliant with each standard
  • Updates provided on the Web at www.wiley.com/gaas

New in GAAS 2003!

  • SAS 95, Generally Accepted Auditing Standards
  • SAS 96, Audit Documentation
  • SAS 97, Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
  • SSAE 11, Attest Documentation

This edition also notes changes expected to be made by SAS 98, Omnibus-2002, and SSAE 12, Amendment to SSAE 10, Attestation Standards: Revision and Recodification.

Read More Show Less

Product Details

  • ISBN-13: 9780471213482
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 10/18/2002
  • Edition number: 1
  • Pages: 848
  • Product dimensions: 7.22 (w) x 9.66 (h) x 1.57 (d)

Read an Excerpt

100-230
THE AUDITOR'S RESPONSIBILITIES AND FUNCTIONS,
INTRODUCTION TO GAAS, AND THE GENERAL STANDARDS
(INCLUDING THE QUALITY CONTROL STANDARDS)

EFFECTIVE DATE AND APPLICABILITY

Original Pronouncements Statement of Auditing Standards (SAS) 1, November 1972; SAS 5, July 1975; SAS 25, November 1979; SAS 41, April 1982; SAS 43, August 1982; SAS 78, December 1995; SAS 82, February 1997; SAS 95, December 2001.

Effective Date When issued, November 1972, except for amendments on quality control (November 1979), services other than audits of financial statements (August 31, 1982), and consideration of fraud (February 1997). SAS 95 is effective for audits of financial statements for periods beginning on or after December 15, 2001.

Applicability All audits in accordance with generally accepted auditing standards and other services covered by SASs. NOTE: All sections apply whether the financial statements are presented in conformity with GAAP or OCBOA unless otherwise noted.

DEFINITIONS OF TERMS

Auditing standards. Measures of audit quality and the objectives to be achieved in an audit.

Auditing procedures. Acts to be performed by the auditor during the course of an audit to comply with auditing standards.

Professional skepticism. An attitude that includes a questioning mind and a critical assessment of audit evidence.

OBJECTIVES OF SECTION

Most of the discussion in Sections 100-230 can be traced to the combination of generally accepted auditing standards with statements on auditing procedure in 1963. It was issued asStatement on Auditing Procedure (SAP) 33. Some of the material dates all the way back to the original tentative statement of auditing standards in 1947 and is primarily philosophical.

In December 2001, the Auditing Standards Board issued SAS 95, Generally Accepted Auditing Standards. This SAS superseded Section 150, "Generally Accepted Auditing Standards" of SAS 1, Codification of Auditing Standards and Procedures. It established a GAAS hierarchy, identified the auditing publications that auditors should follow in performing the audit, and clarified the authority of such publications.

FUNDAMENTAL REQUIREMENTS

OBJECTIVE OF ORDINARY AUDIT

To express an opinion on the fairness, in all material respects, with which the financial statements present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles or another comprehensive basis of accounting.

AUDITOR RESPONSIBILITIES

In every audit, the auditor has to obtain reasonable assurance about whether the financial statements are free of material misstatement. Material misstatement includes

  1. Material error. (See Section 312)
  2. Material fraud. (See Section 316)
  3. Certain illegal acts. (See Section 317)

MANAGEMENT RESPONSIBILITIES

The fairness of the representations made through financial statements is an implicit and integral part of management's responsibility. Management is responsible for

  1. Adopting sound accounting policies.
  2. Establishing and maintaining internal control that will, among other things, record, process, summarize, and report financial data that are consistent with management's assertions embodied in the financial statements.

The auditor's participation in preparing financial statements does not change the character of the statements as representations of management. In brief, management is responsible for the financial statements; the auditor is responsible for expressing an opinion on those financial statements.

GENERALLY ACCEPTED AUDITING STANDARDS (GAAS) AND THE GAAS HIERARCHY

The auditor is responsible for planning, conducting, and reporting the results of an audit according to generally accepted auditing standards (GAAS). The hierarchy of GAAS consists of the following three tiers:

Tier 1: Auditing Standards (which include the Statements on Auditing Standards)
Tier 2: Interpretive publications
Tier 3: Other auditing publications

Tier 1: Auditing Standards

Tier 1 consists of (1) the ten general, fieldwork, and reporting standards, and (2) the Statements on Auditing Standards (SASs). The generally accepted auditing standards (GAAS) approved by the American Institute of Certified Public Accountants (AICPA) membership are

  1. General Standards
    1. Training and proficiency. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor.
    2. Independence. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors.
    3. Due care. Due professional care is to be exercised in the planning and performance of the audit and the preparation of the report.
  2. Fieldwork Standards
    1. Planning and supervising. The work is to be adequately planned, and assistants, if any, are to be properly supervised.
    2. Internal control. A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed.
    3. Evidential matter. Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit.
  3. Reporting Standards
    1. GAAP. The report shall state whether the financial statements are presented in accordance with generally accepted accounting principles.
    2. Consistency. The report shall identify those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
    3. Disclosure. Informative disclosures in the financial statements are to be regarded as reasonably adequate unless otherwise stated in the report.
    4. Reporting obligation. The report shall contain either an expression of opinion regarding the financial statements taken as a whole or an assertion to the effect that an opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons should be stated. In all cases where an auditor's name is associated with financial statements, the report should contain
      1. A clear-cut indication of the character of the auditor's work, if any.
      2. The degree of responsibility the auditor is taking.
    NOTE: Materiality and audit risk underlie the application of the ten standards and the SASs (see Section 312).

The preceding ten formal standards apply to all other services covered by SASs unless they are clearly not relevant or the SAS specifies that they do not apply.

These ten general, fieldwork, and reporting standards provide the framework for the SASs promulgated by the Auditing Standards Board (ASB). Auditors are required under Rule 202, Compliance with Standards, of the AICPA Code of Professional Conduct to comply with these standards. Auditors should have sufficient knowledge of the SASs to determine when they apply and should be prepared to justify departures from the SASs.

Tier 2: Interpretive Publications

Interpretive publications are recommendations, issued under the authority of the ASB, on how to apply the SASs in specific circumstances, including engagements for entities in specialized industries. Interpretive publications are not auditing standards. They consist of the following:

  • Auditing Interpretations of SASs
  • Auditing guidance in AICPA Audit and Accounting Guides
  • Auditing Statements of Positions

Auditors should be aware of and consider interpretive publications that apply to their audits. Auditors who do not follow the guidance in an applicable interpretive publication should be prepared to explain how they complied with the relevant SAS requirements addressed by such guidance.

NOTE: Any "should" statements in audit guides now have a formal level of authority in the GAAS hierarchy. Auditing Interpretations are presented in this book in the related sections. A list of AICPA Audit and Accounting Guides and auditing Statements of Position are presented in Appendix B.

Tier 3: Other Auditing Publications

Other auditing publications have no authoritative status but may help auditors to understand and apply SASs. Such publications include all AICPA auditing publications not included under Tier 1 or Tier 2 and other auditing publications, including

  • Auditing articles in the Journal of Accountancy and other professional journals
  • Auditing articles in AICPA CPA Letter
  • Continuing professional education programs and other instructional materials
  • Textbooks
  • Guide books
  • Audit programs
  • Checklists
  • Other auditing publications from state CPA societies, other organizations, and individuals

An auditor should evaluate such guidance to determine whether it is both (1) relevant for a particular engagement and (2) appropriate for the particular situation. When evaluating whether the guidance is appropriate, the auditor should consider whether the publication is recognized as helpful in understanding and applying SASs, and whether the author is recognized as an auditing authority. (AICPA auditing publications that have been reviewed by the AICPA Audit and Attest Standards staff are presumed to be appropriate.)

NOTE: The auditor is not required to be aware of the full body of other auditing publications. However, the authors believe that some of the most important Tier 3 publications are AICPA PITF Practice Alerts. All auditors of public companies should be familiar with these. A list of all Practice Alerts is included in Appendix C.

QUALITY CONTROL STANDARDS

A firm of certified public accountants (CPAs) should establish quality control policies and procedures to provide it with reasonable assurance of conforming with GAAS in its audit engagements.

TRAINING AND PROFICIENCY

The auditor holds out himself or herself as one who is proficient in accounting and auditing. Attaining proficiency begins with formal education and extends through later experience. The auditor must be aware of and understand new authoritative pronouncements on accounting and auditing.

INDEPENDENCE

To be independent, the auditor must be intellectually honest; to be recognized as independent, he or she must be free from any obligation to or interest in the client, its management, or its owners. For specific guidance, the auditor should look to AICPA and the state society rules of conduct and, if relevant, the requirements of the Securities and Exchange Commission (SEC) and the Independence Standards Board (ISB).

DUE CARE

The auditor should observe the standards of fieldwork and reporting, possess the degree of skill commonly possessed by other auditors, and should exercise that skill with reasonable care and diligence. The auditor should also exercise professional skepticism, that is, an attitude that includes a questioning mind and a critical assessment of audit evidence. However, the auditor is not an insurer and the audit report does not constitute a guarantee because it is based on reasonable assurance.

INTERPRETATIONS

There are no interpretations for this section.

TECHNIQUES FOR APPLICATION

MANAGEMENT'S RESPONSIBILITIES

Many times, clients do not understand their responsibilities for the audited financial statements. These financial statements are management's. They contain management's representations. The form and content of the financial statements are management's responsibility even though the auditor may have prepared them or participated in their preparation. The SEC has stated

The fundamental and primary responsibility for the accuracy of information filed with the Commission and disseminated among the investors rests upon management. Management does not discharge its obligations in this respect by the employment of independent accountants, however reputable (Accounting Series Release No. 62, June 27, 1947; emphasis added).

Management Representation Letter

Generally accepted auditing standards require the auditor to obtain a management representation letter (see Section 333). In the letter, management acknowledges its responsibility for the financial statements and states its belief that the financial statements are fairly presented in conformity with generally accepted accounting principles. Sometimes, the client objects to this acknowledgment because of the auditor's role in the preparation of the financial statements. To avoid this misunderstanding, the auditor's engagement letter may include a paragraph such as the following:
Generally accepted auditing standards require that we obtain from you a representation letter about the financial statements and the underlying accounting records and an acknowledgment that the financial statements are management's responsibility, and that they are presented in accordance with generally accepted accounting principles.
The annual reports of many public companies contain statements acknowledging management's responsibility for the financial statements and the underlying accounting records (see Illustrations).

AUDITOR'S RESPONSIBILITIES

The auditor's responsibility for the financial statements he or she audits is confined to the expression of an opinion on those statements. In performing the audit, the auditor is responsible for compliance with generally accepted auditing standards, including the statements on auditing standards. Under the GAAS hierarchy, the auditor has a responsibility to consider SASs and interpretive publications in all audits. If such guidance is not followed, an auditor must be prepared to
  • For Tier 1 SASs, justify a departure from SASs.
  • For Tier 2 interpretive publications, explain that an alternative approach achieved the objectives of GAAS.

In other words, the first two categories of GAAS are "must know." When applying the Tier 3 level of GAAS, other auditing publications, the auditor should determine whether such guidance is relevant and appropriate.

To provide reasonable assurance that it is conforming with generally accepted auditing standards in its audit engagements, an accounting firm should establish quality control policies and procedures. These policies and procedures should apply not only to audit engagements but also to attest, and accounting and review services for which professional standards have been established.

ESTABLISHMENT OF QUALITY CONTROL POLICIES AND PROCEDURES

The nature and extent of a firm's quality control policies and procedures depend on the following:

  1. Firm size and the number of its offices.
  2. The degree of autonomy of personnel and practice offices.
  3. The knowledge and experience of its personnel.
  4. The nature and complexity of the firm's practice.
  5. The cost of developing and implementing quality control policies and procedures in relation to the benefits provided.

When a firm establishes quality control policies and procedures, it also should do the following:

  1. Assign responsibilities to qualified personnel to implement quality control policies and procedures.
  2. Communicate quality control policies and procedures to personnel (see below).
  3. Monitor the effectiveness of the quality control system. The purpose is to determine that policies and procedures and the methods of implementing and communicating them are still appropriate.

COMMUNICATING QUALITY CONTROL POLICIES AND PROCEDURES

Quality control policies and procedures do not have to be in writing. They may be communicated orally when personnel are employed and repeated once a year at a firm meeting.

It is strongly recommended that firms, no matter what their size, document their quality control policies and procedures. The nature and extent of the documentation depend primarily on firm size and the nature of the practice.

ELEMENTS OF QUALITY CONTROL

When a firm establishes its quality control policies and procedures, it should follow the five elements of quality control (see Statement on Quality Control Standard 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, 4 as amended by SQCS 4, Amendment to System of Quality Control for a CPA Firm's Accounting and Auditing Practice).

NOTE: CPA firms or individuals that are enrolled in an AICPA approved practice-monitoring program are obligated to adhere to quality controls standards. In addition, the Principles of Professional Conduct indicate that members should practice in firms that have in place quality control procedures to provide reasonable assurance that services are competently delivered and adequately supervised. The Statements on Quality Control apply to a CPA firm's accounting, auditing, and attest practice.

Personnel Management

Policies and procedures should provide reasonable assurance that personnel

  1. Have the characteristics to enable competent performance.
  2. Have the technical training and proficiency needed.
  3. Participate in continuing education to enable them to fulfill responsibilities and satisfy appropriate educational requirements of the AICPA and regulatory agencies.
  4. Selected for advancement have the necessary qualifications.

Statement on Quality Control Standards 5, The Personnel Management Element of a Firm's System of Quality Control— Competencies Required by a Practitioner-in-Charge of an Attest Engagement, clarifies that a partner-in-charge of accounting, auditing, and attestation engagements should ordinarily possess the following competencies:

  1. An understanding of the role of a system of quality control and the Code of Professional Conduct.
  2. An understanding of the service to be performed.
  3. Technical proficiency.
  4. Familiarity with the industry.
  5. Professional judgment.
  6. An understanding of the organization's information technology systems.

Firm policies and procedures should address other competencies necessary in the circumstances.

NOTE: A practitioner-in-charge is defined as an individual responsible for supervising the engagement or signing the report on such engagement.

Acceptance and Continuance of Clients and Engagements

Policies and procedures should provide reasonable assurance that the firm will not be associated with clients whose management lacks integrity. A firm should

  1. Undertake only those engagements that can be completed with professional competence.
  2. Consider the risks associated with the engagement.

Moreover, a firm should obtain an understanding with the client regarding the engagement.

Additional guidance on this subject is provided in the summary of Professional Issues Task Force Practice Alert 94-3, Acceptance and Continuance of Audit Clients, which can be found in Section 315.

Engagement Performance

Policies and procedures should provide reasonable assurance that personnel meet

  1. Professional standards.
  2. Regulatory requirements.
  3. The firm's standards.
  4. Concurring partner review requirements applicable to SEC engagements.

Policies and procedures should also provide reasonable assurance that personnel refer to authoritative literature and consult, on a timely basis, with appropriate individuals when dealing with complex, unusual, or unfamiliar issues.

Monitoring

Policies and procedures should provide reasonable assurance that the above elements of quality control are suitably designed and effectively applied. Monitoring involves

  1. Relevance and adequacy of polices and procedures.
  2. Appropriateness of guidance and practice aids.
  3. Effectiveness of professional development activities.
  4. Compliance with policies and procedures.

NOTE: A firm's monitoring procedures may include inspection procedures and preissuance or postissuance review of selected engagements by a qualified person not directly associated with performance of the engagement (may be a partner with final responsibility for the engagement in a small firm) (see Statement on Quality Control Standard 3, Monitoring a CPA Firm's Accounting and Auditing Practice).

Independence, Integrity, and Objectivity

Policies and procedures should provide reasonable assurance that personnel maintain independence when required and perform all responsibilities with integrity and objectivity.

  1. Independence is an impartiality that recognizes an obligation for fairness.
  2. Integrity pertains to being honest and candid, and requires that service and public trust not be subordinated to personal gain.
  3. Objectivity is a state of mind that imposes an obligation to be impartial, intellectually honest, and free of conflicts of interest.

ADMINISTRATION OF A QUALITY CONTROL SYSTEM

A partner or partners, depending on the size of the firm, should be responsible for monitoring the effectiveness of the firm's quality control system. The objective is to determine on a timely basis that the firm's quality control policies and procedures, assignment of responsibilities, and communication of policies and procedures continue to be appropriate.

Read More Show Less

Table of Contents

About the Authors
Preface
Late-Breaking News/New Exposure Draft
100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and
the General Standards
310 Appointment of the Independent Auditor
311 Planning and Supervision
312 Audit Risk and Materiality in Conducting an Audit
313 Substantive Tests prior to the Balance Sheet Date
315 Communications between Predecessor and Successor Auditors
316 Consideration of Fraud in a Financial Statement Audit
317 Illegal Acts by Clients
319 Consideration of Internal Control in a Financial Statement Audit
322 The Auditor's Consideration of the Internal Audit Function in an Audit of
Financial Statements
324 Service Organizations
325 Communication of Internal Control Related Matters Noted in an Audit
326 Evidential Matter
329 Analytical Procedures
330 The Confirmation Process
331 Inventories
332 Auditing Derivative Instruments, Hedging Activities, and Investments in
Securities
333 Management Representations
334 Related Parties
336 Using the Work of a Specialist
337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments
339 Audit Documentation
339A Working Papers
341 The Auditor's Consideration of an Entity's Ability to Continue as a Going
Concern
342 Auditing Accounting Estimates
350 Audit Sampling
380 Communication with Audit Committees
390 Consideration of Omitted Procedures After the Report Date
410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in
Conformity with GAAP" (411)
420 Consistency of Application of Generally Accepted Accounting Principles
431 Adequacy of Disclosure in Financial Statements
504 Association with Financial Statements
508 Reports on Audited Financial Statements
530 Dating of the Independent Auditor's Report
532 Restricting the Use of an Auditor's Report
534 Reporting on Financial Statements Prepared for Use in Other Countries
543 Part of Audit Performed by Other Independent Auditors
544 Lack of Conformity with Generally Accepted Accounting Principles
550 Other Information in Documents Containing Audited Financial Statements
551 Reporting on Information Accompanying the Basic Financial Statements
in Auditor-Submitted Documents
552 Reporting on Condensed Financial Statements and Selected Financial Data
558 Required Supplementary Information
560 Subsequent Events
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's
Report
623 Special Reports
625 Reports on the Application of Accounting Principles
634 Letters for Underwriters and Certain Other Requesting Parties
711 Filings under Federal Securities Statutes
722 Interim Financial Information
801 Compliance Auditing Considerations in Audits of Governmental Entities
and Recipients of Governmental Financial Assistance
901 Public Warehouses: Controls and Auditing Procedures for Goods Held
2101 Attestation Standards
2201 Agreed-upon Procedures Engagements
2301 Financial Forecasts and Projections
2401 Reporting on Pro Forma Financial Information
2501 Reporting on an Entity's Internal Control over Financial Reporting
2601 Compliance Attestation
2701 Management's Discussion and Analysis (MD&A)
3100 Compilation and Review of Financial Statements
3200 Reporting on Comparative Financial Statements
3300 Compilation Reports on Financial Statements Included in Certain
Prescribed Forms
3400 Communications between Predecessor and Successor Accountants
3600 Reporting on Personal Financial Statements Included in Written Personal
Financial Plans
Appendix A: Cross-References to SASs, SSAEs, and SSARSs
Appendix B: List of AICPA Audit and Accounting Guides and Statements of
Position
Appendix C: List of AICPA Practice Alerts and Audit Issues Task Force
Advisories
Appendix D: List of Auditing Practice Releases and Current AICPA Risk Alerts
Self-Study CPE Program
Index
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)