The Auditor's SAS Field Guide 2000
Published on 1. February 2000
Book
Paperback/Softback
X, 254 pages
978-0-471-36054-4 (ISBN)
Description
This guide presents the authoritative requirements of the Statements of Auditing Standards. The authors present each core SAS requirement and its fundamental requirements. The book works as a quick, stand-alone reference, or as a supplement to "Wiley Practitioner's Guide to GAAS".
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Other editions
Previous edition
Dan M. Guy | D. R. Carmichael
The Auditor's SAS Field Guide 99
Book
02/1999
Wiley
€20.43
Article exhausted; check for reprint
Content
Partial table of contents: The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards; Appointment of the Independent Auditor; Planning and Supervision; Reports on the Processing of Transactions by Service Organizations; Communication of Internal Control Related Matters Noted in an Audit; Evidential Matter; Analytical Procedures; Inventories; Auditing Accounting Estimates; Audit Sampling; Communication With Audit Committees; Consideration of Omitted Procedures After the Report Date; 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; Required Supplementary Information; Subsequent Events; Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance; Public Warehouses: Controls and Auditing Procedures for Goods Held.