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* Unlike other GAAS guides, this publication is written for students and provides understandable explanations of fundamental requirements and objectives of the SASs, SSAEs and SSARSs.
* Students are taught how to apply the authoritative statements. Sections are divided into easy-to-understand parts, including a Test Your Knowledge feature, which contains discussion questions and answers.
* This guide was developed to be used as supplementary text in the first auditing course, or as a core text in the advanced auditing course.
* In addition, it is certain to be useful to individuals preparing for the CPA examination.
Partial table of contents:The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards.
Appointment of the Independent Auditor.
Illegal Acts by Clients.
Consideration of Internal Control in a Financial Statement Audit.
The Confirmation Process.
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.
Auditing Accounting Estimates.
Consistency of Application of Generally Accepted Accounting Principles.
Adequacy of Disclosure in Financial Statements.
Association With Financial Statements.
Dating of the Independent Auditor's Report.
Restricting the Use of an Auditor's Report.
Required Supplementary Information.
Reports on the Application of Accounting Principles.
Letters for Underwriters and Certain Other Requesting Parties.
Financial Forecasts and Projections.
Agreed-Upon Procedures Engagements.
Management's Discussion and Analysis (MD&A).
Compilation Reports on Financial Statements Included in Certain Prescribed Forms.
Communications Between Predecessor and Successor Accountants.