Wiley Practitioner's Guide to GAAS 2010: Covering all SASs, SSAEs, SSARSs, and Interpretations [NOOK Book]

Overview

Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of your job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.

Wiley Practitioner's Guide to ...

See more details below
Wiley Practitioner's Guide to GAAS 2010: Covering all SASs, SSAEs, SSARSs, and Interpretations

Available on NOOK devices and apps  
  • NOOK Devices
  • Samsung Galaxy Tab 4 NOOK 7.0
  • Samsung Galaxy Tab 4 NOOK 10.1
  • NOOK HD Tablet
  • NOOK HD+ Tablet
  • NOOK eReaders
  • NOOK Color
  • NOOK Tablet
  • Tablet/Phone
  • NOOK for Windows 8 Tablet
  • NOOK for iOS
  • NOOK for Android
  • NOOK Kids for iPad
  • PC/Mac
  • NOOK for Windows 8
  • NOOK for PC
  • NOOK for Mac
  • NOOK for Web

Want a NOOK? Explore Now

NOOK Book (eBook)
$51.99
BN.com price
(Save 42%)$91.00 List Price
Note: This NOOK Book can be purchased in bulk. Please email us for more information.

Overview

Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of your job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.

Wiley Practitioner's Guide to GAAS 2010 offers you

  • 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
  • Examples and illustrations for testing internal controls

The only GAAS reference organized according to your actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2010 presents each statement individually, explaining how the standards are related and offering you 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.

Read More Show Less

Product Details

  • ISBN-13: 9780470567821
  • Publisher: Wiley
  • Publication date: 10/22/2009
  • Sold by: Barnes & Noble
  • Format: eBook
  • Edition number: 7
  • Pages: 792
  • File size: 10 MB

Meet the Author

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a bachelor’s degree in economics from the University of Maine. He is the author of 28 books, including Accounting Best Practices, The Ultimate ccountants’ Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado. Sign  up for his free accounting best practices newsletter at www.stevebragg.com
Read More Show Less

Table of Contents

Preface.

Summary of Key Changes.

100-230 The Auditor’s Responsibilities and Functions, Introduction to GAAS and the General Standards.

311 Planning and Supervision.

312 Audit Risk and Materiality in Conducting an Audit.

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

315 Communications between Predecessor and Successor Auditors.

316 Consideration of Fraud in a Financial Statement Audit.

317 Illegal Acts by Clients.

318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained.

322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements.

324 Service Organizations.

325 Communicating Internal Control Related Matters Identified in an Audit.

326 Evidential Matter.

328 Auditing Fair Value Measurements and Disclosures.

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.

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

342 Auditing Accounting Estimates.

350 Audit Sampling.

380 The Auditor’s Communication with Those Charged with Governance.

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 Engagements.

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.

3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement.

3120 Compilation of Pro Forma Financial Information.

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.

PCAOB 1 References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board.

PCAOB 3 Audit Documentation.

PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist.

PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements.

PCAOB 6 Evaluating Consistency of Financial Statements.

Appendix A Cross-References to SASs, SSAEs, and SSARSs.

Appendix B List of AICPA Audit and Accounting Guides and Auditing Statements of Position.

Appendix C Other Auditing Publications in the GAAS Hierarchy.

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)