The 1999 Student's Gaas Guide: Covers Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Standards for Accounting and Review so,9780471298533

The 1999 Student's Gaas Guide: Covers Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Standards for Accounting and Review so

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ISBN13: 9780471298533
ISBN10: 0471298530
Format: Paperback
Pub. Date: 1999-05-01
Publisher(s): John Wiley & Sons Inc
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Summary

A clear and easy-to-use GAAS resource. The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non-technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process. D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.

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
Consistency of Application of Generally Accepted Accounting Principles
420
Adequacy of Disclosure in Financial Statements
431
Association With Financial Statements
504
Reports on Audited Financial Statements
508
Dating of the Independent Auditor's Report
530
Restricting the Use of an Auditor's Report
532
Reporting on Financial Statements Prepared for Use in Other Countries
534
Part of Audit Performed by Other Independent Auditors
543
Lack of Conformity With Generally Accepted Accounting Principles
544
Other Information in Documents Containing Audited Financial Statements
550
Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
551
Reporting on Condensed Financial Statements and Selected Financial Data
552
Required Supplementary Information
558
Subsequent Events
560
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
561
Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
622
Special Reports
623
Reports on the Application of Accounting Principles
625
Letters for Underwriters and Certain Other Requesting Parties
634
Filings Under Federal Securities Statutes
711
Interim Financial Information
722
Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
801
Public Warehouses: Controls and Auditing Procedures for Goods Held
901
Attestation Standards
2100
Financial Forecasts and Projections
2200
Reporting on Pro Forma Financial Information
2300
Reporting on an Entity's Internal Control Over Financial Reporting
2400
Compliance Attestation
2500
Agreed-Upon Procedures Engagements
2600
Management's Discussion and Analysis (MD&A)
2700
Compilation and Review of Financial Statements
3100
Reporting on Comparative Financial Statements
3200
Compilation Reports on Financial Statements Included in Certain Prescribed Forms
3300
Communications Between Predecessor and Successor Accountants
3400
Reporting on Personal Financial Statements Included in Written Personal Financial Plans
3600
Appendix: List of SAS, SSAE, and SSARS Interpretations
Index

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