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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 2006 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, Wiley Practitioner's Guide to GAAS 2006 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:
New in GAAS 2006!
Summary of Key Changes.
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.
328 Auditing Fair Value Measurements and Disclosures.
329 Analytical Procedures.
330 The Confirmation Process.
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.
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: PCAOB Auditing Standards.
Appendix B: Cross-References to SASs, SSAEs, and SSARSs.
Appendix C: List of AICPA Audit and Accounting Guides and Statements of Position.
Appendix D: Other Auditing Publications in the GAAS Hierarchy.