The Auditor's SAS Field Guide 2001

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; Service Organizations; Communication of Internal Control Related Matters Noted in an Audit; Evidential Matter; Analytical Procedures; The Confirmation Process; Inventories; Auditing Derivative Instruments, Hedging Activities, and Investments in Securities; 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 (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 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 Statues; 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.