GAAS从业者指南：SASs、SSAEs、SSARSs 及释义 Wiley Practitioner's Guide to GAAS 2008 : Covering all SASs, SSAEs, SSARSs, and Interpretations
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作者： Michael J. Ramos 著
出 版 社：
出版时间： 2007-12-1字数：版次： 1页数： 774印刷时间： 2007/12/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780470135310包装： 平装编辑推荐
作者简介：Michael J. Ramos (Denver, CO) was an auditor with KPMG and now works as an author and consultant. He is the author of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Second Edition (0-471-74066-7) and The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors (0-471-71225-6).
内容简介
The clearest, easiest-to-use guide to understanding GAAS 2008 on themarket-fully updated!
The 2008 edition includes Risk Assessment Standards effective for December 31, 2007, Financial Statement Audits.
The only reference that offers the most comprehensive coverage of generally accepted auditing standards, practices, and procedures, Wiley Practitioner's Guide to GAAS 2008 explains and interprets the standards in clear, easy-to-understand language. Offering the accounting professional a clear, accessible distillation of the official language of Statements on Standards for Attestation Engagements (SSAEs) and Statements on Standards for Accounting and Review Services (SSARSs), this invaluable resource provides advice on exactly when and how to remain fully compliant with each.
目录
Preface
Summary of Key Changes
The Auditor's responsibilities and Functions, Introduction to GAASS and the General Standards
Appointment or the Independent Auditor
Audit Risk and Materiality in conducting an Audit
Communications between Predecessor and Successor Auditors
consideration of Fraud in a Financial Statement Audit
Illegal Act by Clients
Understanding the Entity and Its Environment and Assessing the Risks of aterial Misstatement
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
Performing Procedures
Auditing Fair Value Measurements and Disclosures
Analytical Procedures
The Confirmation Process
Inventories
Auditing Derivative Instruments, Hedging Activities, and Investments in ecurities
Management Representations
Related Parties
Using the Work of a Specialist
Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments
Audit Documentation
The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
Auditing Accounting Estimates
Audit Sampling
The Auditor's Communication with Those Charged with Governance
Consideration of Mitted 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 Statement 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 Engagements
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
Compilations of Specified Elements, Accounts, or Items of a Financial tatement
Compilation of Pro Forma Financial Information
Reporting on Comparative Financial Statements
Compilation Reports on Financial Statements included in Certain Prescribed orms
Communication s between Predecessor and Successor Accountants
Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Appendix A PCAOB Auditing Standards
Appendix B Cross-References to SASs, SSAEs, and SSARSs
Appendix C List of AICPA Audit and Accounting Guides and Auditing Statements of Position
Appendix D Other Auditing Publications in the GAAs Hierarchy
Index
