The Auditor's Sas Field Guide 2002,9780471137030

The Auditor's Sas Field Guide 2002

by ;
ISBN13: 9780471137030
ISBN10: 0471137030
Format: Paperback
Pub. Date: 2002-01-01
Publisher(s): John Wiley & Sons Inc
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Summary

To all of the authoritative requirements in the Statements on Auditing Standards (SASs). Portable and designed to fit easily into a briefcase or pocket, it includes every core SAS performance and reporting requirement, and supplements existing GAAS guides-all in clear and concise language. This hand guide is ideal for use during field audits.

Table of Contents

100-230 The AuditorÆs Responsibilities and Func-tions, Introduction to GAAS and the General Standards.
310 Appointment of the Independent Auditor.
311 Planning and Supervision.
312 Audit Risk and Materiality in Conducting an Audit.
313 Substantive Tests prior to the Balance Sheet Date.
315 Communications between Predecessor and Successor Auditors.
316 Consideration of Fraud in a Financial Statement Audit.
317 Illegal Acts by Clients.
319 Consideration of Internal Control in a Fi- nancial Statement Audit.
322 The AuditorÆs 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.
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 ClientÆs Lawyer Concerning Litigation, Claims, and Assessments.
339 Working Papers.
341 The AuditorÆs Consideration of an EntityÆs Ability to Continue as a Going Concern.
342 Auditing Accounting Estimates.
350 Audit Sampling.
380 Communication with Audit Committees.
390 Consideration of Omitted Procedures After the Report Date.
410/411 Adherence to GAAP (410) and the Mean-ing of ôPresent Fairly in Conformity with GAAPö (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 AuditorÆs Report.
532 Restricting the Use of an AuditorÆs Report.
534 Reporting on Financial Statements Pre- pared for Use in Other Countries.
543 Part of Audit Performed by Other Inde- pendent Auditors.
544 Lack of Conformity With Generally Ac- cepted Accounting Principles.
550 Other Information in Documents Con- taining Audited Financial Statements.
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor- Submitted Documents.
552 Reporting on Condensed Financial State- ments and Selected Financial Data.
558 Required Supplementary Information.
560 Subsequent Events.
561 Subsequent Discovery of Facts Existing at the Date of the AuditorÆs 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 Re- cipients of Governmental Financial As- sistance.
901 Public Warehouses: Controls and Auditing Procedures for Goods Held

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