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Full Description
The only complete, authoritative guide to making sense of GAAS 2004 From the authors who set ninety percent of the General Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists and questionnaires, the authors guide readers through each step of the auditing process. Dan M. Guy worked for the AICPA for eighteen years. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach is a former director of professional development for the AICPA.
Contents
Preface; About the Authors; Update on the PCAOB and the Sarbanes-Oxley Act/New Exposure Drafts; 100-230 The Auditors Responsibilities and Functions, 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; 316A Consideration of Fraud in a Financial Statement Audit; 317 Illegal Acts by Clients; 319 Consideration of Internal Control in a Financial Statement Audit; 322 The Auditors 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; 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 Clients Lawyer Concerning Litigation, Claims, and Assessments; 339 Audit Documentation; 341 The Auditors Consideration of an Entitys 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 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 Auditors Report; 532 Restricting the Use of an Auditors 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 Auditors 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; 722A Interim Financial Information; 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance; 901 Public Warehouses: Controls and Auditing Procedur
