GAAS从业者指南

出版时间：2007-12  出版社：Rev Ed (2007年12月4日)  作者：Michael J. Ramos  页数：774  

内容概要

The clearest, easiest-to-use guide to understanding GAAS 2008 on themarket-fully updated!    The 2008 edition includes Risk Assessment Standards effective for December 31, 2007, Financial Statement Audits.    The only reference that offers the most comprehensive coverage of generally accepted auditing standards, practices, and procedures, Wiley Practitioner's Guide to GAAS 2008 explains and interprets the standards in clear, easy-to-understand language. Offering the accounting professional a clear, accessible distillation of the official language of Statements on Standards for Attestation Engagements (SSAEs) and Statements on Standards for Accounting and Review Services (SSARSs), this invaluable resource provides advice on exactly when and how to remain fully compliant with each.

书籍目录

Preface Summary of Key Changes The Auditor's responsibilities and Functions, Introduction to GAASS and the General Standards Appointment or the Independent Auditor Audit Risk and Materiality in conducting an Audit Communications between Predecessor and Successor Auditors consideration of Fraud in a Financial Statement Audit Illegal Act by Clients Understanding the Entity and Its Environment and Assessing the Risks of aterial Misstatement the Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements Service Organizations Communication of Internal Control Related Matters Noted in an Audit Evidential Matter Performing Procedures Auditing Fair Value Measurements and Disclosures Analytical Procedures The Confirmation Process Inventories Auditing Derivative Instruments, Hedging Activities, and Investments in ecurities Management Representations Related Parties Using the Work of a Specialist Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments Audit Documentation The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern Auditing Accounting Estimates Audit Sampling The Auditor's Communication with Those Charged with Governance Consideration of Mitted Procedures After the Report Date Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (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 Statement 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 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 Engagements Agreed-upon Procedures Engagements Financial Forecasts and Projections Reporting on Pro Forma Financial Information Reporting on an Entity's Internal Control over Financial reporting Compliance Attestation Management's Discussion and Analysis (MD&A) Compilation and Review of Financial Statements Compilations of Specified Elements, Accounts, or Items of a Financial tatement Compilation of Pro Forma Financial Information Reporting on Comparative Financial Statements Compilation Reports on Financial Statements included in Certain Prescribed orms Communication s between Predecessor and Successor Accountants Reporting on Personal Financial Statements Included in Written Personal Financial Plans Appendix A PCAOB Auditing Standards Appendix B Cross-References to SASs, SSAEs, and SSARSs Appendix C List of AICPA Audit and Accounting Guides and Auditing Statements of Position Appendix D Other Auditing Publications in the GAAs Hierarchy Index