Wiley Practitioner's Guide to GAAS 2000 : Covering All SASs, SSAEs, SSARSs and Interpretations

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Format: Paperback
Pub. Date: 1999-10-01
Publisher(s): John Wiley & Sons, Inc.
List Price: $64.00

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Summary

The clearest, easy-to-use guide to understanding GAAS 2000 now available. GAAS 2000 is organized the way practitioners use the Statements on Auditing Standards. Written by the authors of the AICPA Statements on Auditing Standards (SASs), this software explains and interprets the standards in clear, easy-to-understand language. Wiley Practitioner2s Guide to GAAS 2000 for Windows explains how the standards are related and includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process. The authors also provide detailed explanations of all new SAS standards. These statements are continuously updated on the Wiley GAAS Web site. Wiley GAAS for Windows 2000. Get everything that2s in the book on CD. Features include: Keyword search to locate specific topics quickly. Point and click index and table of contents for instant access to any topic. Place bookmarks for easy reference and reminders. Cross-reference hyperlinks to jump to related topics.

Author Biography

Dan M. Guy, PhD, CPA, lives in Santa Fe, New Mexico, where he is a writer and consultant in litigation services D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy in the Stan Ross Department of Accountancy of the Zicklin School of Business at Bernard M. Baruch College, City University of New York

Table of Contents

The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
100(210)
Appointment of the Independent Auditor
310(1)
Planning and Supervision
311(1)
Audit Risk and Materiality in Conducting an Audit
312(1)
Substantive Tests Prior to the Balance Sheet Date
313(2)
Communications Between Predecessor and Successor Auditors
315(1)
Consideration of Fraud in a Financial Statement Audit
316(1)
Illegal Acts by Clients
317(2)
Consideration of Internal Control in a Financial Statement Audit
319(3)
The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
322(2)
Reports on the Processing of Transactions by Service Organizations
324(1)
Communication of Internal Control Related Matters Noted in an Audit
325(1)
Evidential Matter
326(3)
Analytical Procedures
329(1)
The Confirmation Process
330(1)
Inventories
331(1)
Auditing Investments
332(1)
Management Representations
333(1)
Related Parties
334(2)
Using the Work of a Specialist
336(1)
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments
337(2)
Working Papers
339(2)
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
341(1)
Auditing Accounting Estimates
342(8)
Audit Sampling
350(30)
Communication With Audit Committees
380(10)
Consideration of Omitted Procedures After the Report Date
390(20)
Adherence to GAAP (410) and the Meaning of ``Present Fairly in Conformity With GAAP'' in the Independent Auditor's Report (411)
410(10)
Consistency of Application of Generally Accepted Accounting Principles
420(11)
Adequacy of Disclosure in Financial Statements
431(73)
Association With Financial Statements
504(4)
Reports on Audited Financial Statements
508(22)
Dating of the Independent Auditor's Report
530(2)
Restricting the Use of an Auditor's Report
532(2)
Reporting on Financial Statements Prepared for Use in Other Countries
534(9)
Part of Audit Performed by Other Independent Auditors
543(1)
Lack of Conformity With Generally Accepted Accounting Principles
544(6)
Other Information in Documents Containing Audited Financial Statements
550(1)
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
551(1)
Reporting on Condensed Financial Statements and Selected Financial Data
552(6)
Required Supplementary Information
558(2)
Subsequent Events
560(1)
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
561(61)
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
622(1)
Special Reports
623(2)
Reports on the Application of Accounting Principles
625(9)
Letters for Underwriters and Certain Other Requesting Parties
634(77)
Filings Under Federal Securities Statutes
711(11)
Interim Financial Information
722(79)
Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
801(100)
Public Warehouses: Controls and Auditing Procedures for Goods Held
901(1199)
Attestation Standards
2100(100)
Financial Forecasts and Projections
2200(100)
Reporting on Pro Forma Financial Information
2300(100)
Reporting on an Entity's Internal Control Over Financial Reporting
2400(100)
Compliance Attestation
2500(100)
Agreed-Upon Procedures Engagements
2600(100)
Management's Discussion and Analysis (MD&A)
2700(400)
Compilation and Review of Financial Statements
3100(100)
Reporting on Comparative Financial Statements
3200(100)
Compilation Reports on Financial Statements Included in Certain Prescribed Forms
3300(100)
Communications Between Predecessor and Successor Accountants
3400(200)
Reporting on Personal Financial Statements Included in Written Personal Financial Plans
3600
Appendix A: Cross-References to SASs, SSAEs, and SSARSs
Appendix B: List of AICPA Practice Alerts and Audit Issues Task Force Advisories
Appendix C: AICPA Audit and Accounting Guides
Self-Study CPE Program

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