GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use today. To complete an audit, Generally Accepted Auditing Standards must be followed and referenced. The standards are explained and interpreted here in clear, easy-to-understand language. Compiled by the authors of the AICPA Statements on Auditing Standards (SASs), this is the only GAAS reference that is organized the way practitioners use the Statements on Auditing Standards. Each statement is presented one by one with an explanation of how the standards are related. There are detailed explanations of all new SAS standards, including: fraud detection and how to implement it, electronic evidence and auditing investments.
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Höhe: 231 mm
Breite: 178 mm
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ISBN-13
978-0-471-29855-7 (9780471298557)
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Schweitzer Klassifikation
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; Reports on the Processing of Transactions by Service Organizations; Communication of Internal Control Related Matters Noted in an Audit; Evidential Matter; Analytical Procedures; The Confirmation Process; Inventories; 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 in the Independent Auditor's Report (411); Consistency of Application of Generally Accepted Accounting Principles; Adequacy of Disclosure in Financial Statements; Segment Information; 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 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 Standards; Financial Forecasts and Projections; Reporting on Pro Forma Financial Information; Reporting on an Entity's Internal Control Over Financial Reporting; Compliance Attestation; Agreed-Upon Procedures Engagements; Management's Discussion and Analysis (M...
