Wiley Practitioner's Guide to GAAS 99: Covering All Sass, Ssaes, Ssarss, and Interpretations

Be the first to write a review

Overview

This student edition of the Wiley Generally Accepted Auditing Standards (GAAS) resource covers the auditing standards, practices and procedures in use today. This book will help readers by providing understandable explanations of fundamental requirements and objectives of these authoritative standards: Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). It includes the 76 auditing standards, ...
See more details below
Available through our Marketplace sellers.
See All Options
Other sellers (Paperback)
  • All (1) from $225.30   
  • Used (1) from $225.30   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$225.30
Books Revisited
Seller since 2013

Feedback rating:

(97)

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.

Like New
As new.

Ships from: Chatham, NJ

Usually ships in 1-2 business days

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

More About This Book

Overview

This student edition of the Wiley Generally Accepted Auditing Standards (GAAS) resource covers the auditing standards, practices and procedures in use today. This book will help readers by providing understandable explanations of fundamental requirements and objectives of these authoritative standards: Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). It includes the 76 auditing standards, analysis of the 3 new standards and a section on the AICPA Code of Ethics. The integral part of the guide is that it teaches reader how to apply the statements to specific audit issues.
Read More Show Less

Product Details

  • ISBN-13: 9780471193944
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 9/28/1998
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 982
  • Product dimensions: 7.46 (w) x 9.15 (h) x 1.73 (d)

Table of Contents

The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
Appointment of the Independent Auditor
Planning and Supervision
Audit Risk and Materiality in Conducting an Audit
Substantive Tests Prior to the Balance Sheet Date
Communications Between Predecessor and Successor Auditors
Consideration of Fraud in a Financial Statement Audit
Illegal Acts by Clients
Consideration of Internal Control in a Financial Statement Audit
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
Reports on the Processing of Transactions by Service Organizations
Communication of Internal Control Related Matters Noted in an Audit
Evidential Matter
Analytical Procedures
The Confirmation Process
Inventories
Auditing Investments
Management Representations
Related Parties
Using the Work of a Specialist
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments
Working Papers
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
Auditing Accounting Estimates
Audit Sampling
Communication With Audit Committees
Consideration of Omitted Procedures After the Report Date
Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity With GAAP" in the Independent Auditor's Report (411)
Consistency of Application of Generally Accepted Accounting Principles
Adequacy of Disclosure in Financial Statements
Segment Information
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 Statements 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
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
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 Standards
Financial Forecasts and Projections
Reporting on Pro Forma Financial Information
Reporting on an Entity's Internal Control Over Financial Reporting
Compliance Attestation
Agreed-Upon Procedures Engagements
Management's Discussion and Analysis (MD&A)
Compilation and Review of Financial Statements
Reporting on Comparative Financial Statements
Compilation Reports on Financial Statements Included in Certain Prescribed Forms
Communications Between Predecessor and Successor Accountants
Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Appendix
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:

Review Guidelines
Add Recommendations
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)