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The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non-technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user ...
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The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non-technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process.
D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.
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.
The Confirmation Process.
Using the Work of a Specialist.
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments.
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.
Auditing Accounting Estimates.
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.
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 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.
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.
Financial Forecasts and Projections.
Reporting on Pro Forma Financial Information.
Reporting on an Entity's Internal Control Over Financial Reporting.
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.