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Wiley's Student GAAS Guide, 2000/2001 Edition

توضیحات

Finally, a GAAS Guide Written Specifically for Students! Inside this book, you'll find an easy-to-understand presentation of the authoritative standards for audits, reviews, compilations, and attest engagements. This Guide consists of clear and accessible explanations of the fundamental requirements and objectives of Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). You'll gain a competitive advantage in practice as you quickly learn how to apply these authoritative standards in the real world. And you'll find that this information is extremely useful in helping you pass the CPA Examination! Sections are divided into accessible parts which include:— Effective Date and Applicability — Definitions — Fundamental Requirements — Discussion of Requirements — Illustrations — Test Your Knowledge (with answers)


Partial table of contents:The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards.

Appointment of the Independent Auditor.

Illegal Acts by Clients.

Consideration of Internal Control in a Financial Statement Audit.

Evidential Matter.

Analytical Procedures.

The Confirmation Process.

Working Papers.

The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern.

Auditing Accounting Estimates.

Consistency of Application of Generally Accepted Accounting Principles.

Adequacy of Disclosure in Financial Statements.

Association With Financial Statements.

Dating of the Independent Auditor's Report.

Restricting the Use of an Auditor's Report.

Required Supplementary Information.

Subsequent Events.

Reports on the Application of Accounting Principles.

Letters for Underwriters and Certain Other Requesting Parties.

Attestation Standards.

Financial Forecasts and Projections.

Agreed-Upon Procedures Engagements.

Management's Discussion and Analysis (MD&A).

Compilation Reports on Financial Statements Included in Certain Prescribed Forms.

Communications Between Predecessor and Successor Accountants.

Index.