Wiley Practitioner's Guide to Gaas 2002: Covering All Sass, Ssaes, Ssarss and Interpretations,9780471412434

Wiley Practitioner's Guide to Gaas 2002: Covering All Sass, Ssaes, Ssarss and Interpretations

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ISBN13: 9780471412434
ISBN10: 0471412430
Format: Paperback
Pub. Date: 2001-10-01
Publisher(s): John Wiley & Sons Inc
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Summary

Clear, easy-to-use guide to understanding GAAS 2002, from the authors who have set 90% of the standards For the accountants and auditors guided by new and frequently revised auditing standards, Wiley Practitioner2s Guide to GAAS 2002 offers a clear, easy-to-understand distillation of the official language of the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs), as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized the way practitioners actually use the SASs, GAAS 2002 presents each statement one by one, explaining how the standards are related, as well as guidance on the entire engagement process, in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Table of Contents

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.
Service Organizations.
Communication of Internal Control Related Matters Noted in an Audit.
Evidential Matter.
Analytical Procedures.
The Confirmation Process.
Inventories.
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.
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"" (411).
Consistency of Application of Generally Accepted Accounting Principles.
Adequacy of Disclosure in Financial Statements.
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.
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.
Agreed-upon Procedures Engagements.
Financial Forecasts and Projections.
Reporting on Pro Forma Financial Information.
Reporting on an Entity's Internal Control over Financial Reporting.
Compliance Attestation.
Management's Discussion and Analysis (MD&A).
Compilation and Review of Financial Statements.
Reporting on Comparative Financial Statements.
Compilation Reports on Financial Statements Included in Certain Prescribed Forms.
Communications between Predecessor and Successor Accountants.
Reporting on Personal Financial Statements Included in Written Personal Financial Plans.
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, Auditing Practice Releases, and Current AICPA Risk Alerts.
Self-Study CPE Program.

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