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Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations

Overview

The clearest, easiest-to-use guide to understanding GAAS 2012 on the market—fully updated

This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for ...

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Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations

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Overview

The clearest, easiest-to-use guide to understanding GAAS 2012 on the market—fully updated

This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronouncement.

  • 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 mandate
  • 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

Wiley Practitioner's Guide to GAAS 2012 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.

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Product Details

  • ISBN-13: 9780470923955
  • Publisher: Wiley
  • Publication date: 11/8/2011
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 979
  • Product dimensions: 7.40 (w) x 9.20 (h) x 1.90 (d)

Table of Contents

Preface ix

About the Author xi

Summary of Key Changes xiii

100-230 The Auditor’s Responsibilities and Functions, Introduction to GAAS and the General Standards (Including the Quality Control Standards) 1

311 Planning and Supervision 11

312 Audit Risk and Materiality in Conducting an Audit 23

314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 39

315 Communications between Predecessor and Successor Auditors 67

316 Consideration of Fraud in a Financial Statement Audit 75

317 Illegal Acts by Clients 105

318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 111

322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements 139

324 Service Organizations 151

325 Communicating Internal Control Related Matters Identified in an Audit 169

326 Audit Evidence 179

328 Auditing Fair Value Measurements and Disclosures 185

329 Analytical Procedures 195

330 The Confirmation Process 211

331 Inventories 227

332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 241

333 Management Representations 257

334 Related Parties 273

336 Using the Work of a Specialist 285

337 Inquiry of Client’s Lawyer Concerning Litigation, Claims, and Assessments 295

339 Audit Documentation 311

341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 323

342 Auditing Accounting Estimates 337

350 Audit Sampling 345

380 The Auditor’s Communication with Those Charged with Governance 369

390 Consideration of Omitted Procedures After the Report Date 379

410/411 Adherence to GAAP (410) and the Meaning of “Present Fairly in Conformity with GAAP” (411) 385

420 Consistency of Application of Generally Accepted Accounting Principles 395

431 Adequacy of Disclosure in Financial Statements 401

504 Association with Financial Statements 403

508 Reports on Audited Financial Statements 411

530 Dating of the Independent Auditor’s Report 443

532 Restricting the Use of an Auditor’s Report 449

534 Reporting on Financial Statements Prepared for Use in Other Countries 453

543 Part of Audit Performed by Other Independent Auditors 459

544 Lack of Conformity with Generally Accepted Accounting Principles 471

550 Other Information in Documents Containing Audited Financial Statements 473

551 Supplementary Information in Relation to the Financial Statements as a Whole 477

552 Reporting on Condensed Financial Statements and Selected Financial Data 483

558 Required Supplementary Information 491

560 Subsequent Events 499

561 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report 509

623 Special Reports 515

625 Reports on the Application of Accounting Principles 543

634 Letters for Underwriters and Certain Other Requesting Parties 549

711 Filings under Federal Securities Statutes 595

722 Interim Financial Information 603

801 Compliance Audits 627

901 Public Warehouses: Controls and Auditing Procedures for Goods Held 635

2101 Attest Engagements 641

2201 Agreed-Upon Procedures Engagements 667

2301 Financial Forecasts and Projections 679

2401 Reporting on Pro Forma Financial Information 707

2501 An Examination of an Entity's Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements 719

2601 Compliance Attestation 743

2701 Management’s Discussion and Analysis (MD&A)—A Summary 757

2801 Reporting on Controls at a Service Organization 765

3100 Compilation and Review of Financial Statements 781

3110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement 825

3120 Compilation of Pro Forma Financial Information 829

3200 Reporting on Comparative Financial Statements 833

3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 841

3400 Communications between Predecessor and Successor Accountants 843

3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 849

PCAOB 1 References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board 853

PCAOB 3 Audit Documentation 857

PCAOB 4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist 863

PCAOB 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements 877

PCAOB 6 Evaluating Consistency of Financial Statements 897

PCAOB 7 Engagement Quality Review 901

PCAOB 8 Audit Risk 905

PCAOB 9 Audit Planning 907

PCAOB 10 Supervision of the Audit Engagement 911

PCAOB 11 Consideration of Materiality in Planning and Performing an Audit 913

PCAOB 12 Identifying and Assessing Risks of Material Misstatement 917

PCAOB 13 The Auditor’s Responses to the Risks of Material Misstatement 931

PCAOB 14 Evaluating Audit Results 939

PCAOB 15 Audit Evidence 945

Appendix A: Cross-References to SASs, SSAEs, and SSARSs 949

Appendix B: List of AICPA Audit and Accounting Guides 955

Appendix C: Other Auditing Publications in the GAAS Hierarchy 959

Index 961

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