Wiley Practitioner's Guide to GAAS 2008: Covering all SASs, SSAEs, SSARSs, and Interpretations

Overview

The clearest, easiest-to-use guide to understanding GAAS 2008 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 2008 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements...

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Overview

The clearest, easiest-to-use guide to understanding GAAS 2008 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 2008 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 2008 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 through-out a standard
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Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
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Concise listing and descriptions of each standard's specific mandates
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Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
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Helpful techniques for remaining compliant with each standard

New in GAAS 2008!
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SAS No. 113 Omnibus-2006
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SAS No. 114 The Auditor's Communication with Those Charged with Governance ? (section) 380
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More guidance on the Risk Assessment Standards
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Tips and examples for communicating internal control matters
*

Updated guidance from the PCAOB
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And more

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Product Details

Meet the Author

In the first phase of his career, Michael Ramos was an auditor in the Los Angeles office of KPMG. He left the firm in 1991, and since that time he has worked as an independent writer and consultant, primarily on auditing. He has written a variety of publications, including nonauthoritative3 practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. He is the author, most recently, of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control and The Sarbanes-Oxley 404 Implementation Toolkit: Practice Aids for Mangers and Auditors. He is now a vice president at AuditWatch.
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Table of Contents

Preface.

Summary of Key Changes.

The Auditor's responsibilities and Functions, Introduction to GAASS and the General Standards.

Appointment or the Independent Auditor.

Audit Risk and Materiality in conducting an Audit.

Communications between Predecessor and Successor Auditors.

consideration of Fraud in a Financial Statement Audit.

Illegal Act by Clients.

Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.

the Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements.

Service Organizations.

Communication of Internal Control Related Matters Noted in an Audit.

Evidential Matter.

Performing Procedures.

Auditing Fair Value Measurements and Disclosures.

Analytical Procedures.

The Confirmation Process.

Inventories.

Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.

Management Representations.

Related Parties.

Using the Work of a Specialist.

Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments.

Audit Documentation.

The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.

Auditing Accounting Estimates.

Audit Sampling.

The Auditor's Communication with Those Charged with Governance.

Consideration of Mitted Procedures After the Report Date.

Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411)

Consistency of Application of Generally Accepted Accounting Principles.

Adequacy of Disclosure in Financial Statements.

Association with Financial Statements.

Reports on Audited Financial Statements.

Dating of the Independent Auditor's report.

Restricting the Use of an Auditor's Report.

Reporting on Financial Statement Prepared for Use in Other Countries.

Part of Audit Performed by Other Independent Auditors.

Lack of Conformity with Generally Accepted Accounting Principles.

Other Information in Documents Containing Audited Financial Statements.

Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.

Reporting on Condensed Financial Statements and Selected Financial Data.

Required Supplementary Information.

Subsequent Events.

Subsequent Discovery of Facts Existing at the Date of the Auditor's Report.

Special Reports.

Reports on the Application of Accounting Principles.

Letters for Underwriters and Certain Other Requesting Parties.

Filings under Federal Securities Statutes.

Interim Financial Information.

Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.

Public Warehouses: controls and Auditing Procedures for Goods Held.

Attestation Engagements.

Agreed-upon Procedures Engagements.

Financial Forecasts and Projections.

Reporting on Pro Forma Financial Information.

Reporting on an Entity's Internal Control over Financial reporting.

Compliance Attestation.

Management's Discussion and Analysis (MD&A)

Compilation and Review of Financial Statements.

Compilations of Specified Elements, Accounts, or Items of a Financial Statement.

Compilation of Pro Forma Financial Information.

Reporting on Comparative Financial Statements.

Compilation Reports on Financial Statements included in Certain Prescribed Forms.

Communication s between Predecessor and Successor Accountants.

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 Auditing Statements of Position.

Appendix D. Other Auditing Publications in the GAAs Hierarchy.

Index.

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