Wiley Practitioner's Guide to GAAS 2009
Covering all SASs, SSAEs, SSARSs, and Interpretations
6th Edition
Published on 12. December 2008
Book
Paperback/Softback
792 pages
978-0-470-28612-8 (ISBN)
Description
Easy-to-use coverage of auditing standards, practices, and procedures
Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2009 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards.
The only reference that offers the most comprehensive coverage of the auditing standards, practices, and procedures in clear, easy-to-understand language, this practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Presenting statements one by one and explaining how the standards are related, this material is regularly updated on a companion Web site.
Michael J. Ramos (Denver, CO), a former auditor with KPMG, now works as an author and consultant. He is the author of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control (978-0-470-16930-8), from Wiley. He has created several successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA Audit and Accounting Guides.
More details
Edition
6., Auflage
Language
English
Place of publication
Chichester
United Kingdom
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 23.8 cm
Width: 18.6 cm
Weight
1009 gr
ISBN-13
978-0-470-28612-8 (9780470286128)
Schweitzer Classification
Other editions
New editions
Steven M. Bragg
Wiley Practitioner's Guide to GAAS 2010
Covering all SASs, SSAEs, SSARSs, and Interpretations
Book
11/2009
7th Edition
Wiley
€83.90
Article exhausted; check for reprint
Previous edition
Michael J. Ramos
Wiley Practitioner's Guide to GAAS 2008
Covering all SASs, SSAEs, SSARSs, and Interpretations
Book
12/2007
5th Edition
Wiley
€72.90
Article exhausted; check for reprint
Person
In the first phase of his career, Michael Ramos was an auditor in the Los Angeles office of KPMG. He left the firm in 1991, and since that time he has worked as an independent writer and consultant, primarily on auditing. He has written a variety of publications, including nonauthoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. He is the author, most recently, of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control and The Sarbanes-Oxley 404 Implementation Toolkit: Practice Aids for Managers and Auditors.
Content
Preface.
Summary of Key Changes.
100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards.
310 Appointment of the Independent Auditor.
312 Audit Risk and Materiality in Conducting an Audit.
315 Communications between Predecessor and Successor Auditors.
316 Consideration of Fraud in a Financial Statement Audit.
317 Illegal Acts by Clients.
318 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement.
322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements.
324 Service Organizations.
325 Communication of Internal Control Related Matters Noted in an Audit.
326 Evidential Matter.
327 Performing Procedures.
328 Auditing Fair Value Measurements and Disclosures.
329 Analytical Procedures.
330 The Confirmation Process.
331 Inventories.
332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.
333 Management Representations.
334 Related Parties.
336 Using the Work of a Specialist.
337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments.
339 Audit Documentation.
341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.
342 Auditing Accounting Estimates.
350 Audit Sampling.
380 The Auditor's Communication with Those Charged with Governance.
390 Consideration of Omitted Procedures After the Report Date.
410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411).
420 Consistency of Application of Generally Accepted Accounting Principles.
431 Adequacy of Disclosure in Financial Statements.
504 Association with Financial Statements.
508 Reports on Audited Financial Statements.
530 Dating of the Independent Auditor's Report.
532 Restricting the Use of an Auditor's Report.
534 Reporting on Financial Statements Prepared for Use in Other Countries.
543 Part of Audit Performed by Other Independent Auditors.
544 Lack of Conformity with Generally Accepted Accounting Principles.
550 Other Information in Documents Containing Audited Financial Statements.
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents.
552 Reporting on Condensed Financial Statements and Selected Financial Data.
558 Required Supplementary Information.
560 Subsequent Events.
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report.
623 Special Reports.
625 Reports on the Application of Accounting Principles.
634 Letters for Underwriters and Certain Other Requesting Parties.
711 Filings under Federal Securities Statutes.
722 Interim Financial Information.
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance.
901 Public Warehouses: Controls and Auditing Procedures for Goods Held.
2101 Attestation Engagements.
2201 Agreed-upon Procedures Engagements.
2301 Financial Forecasts and Projections.
2401 Reporting on Pro Forma Financial Information.
2501 Reporting on an Entity's Internal Control over Financial Reporting.
2601 Compliance Attestation.
2701 Management's Discussion and Analysis (MD&A).
3100 Compilation and Review of Financial Statements.
3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement.
3120 Compilation of Pro Forma Financial Information.
3200 Reporting on Comparative Financial Statements.
3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms.
3400 Communications between Predecessor and Successor Accountants.
3600 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.