Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008Wiley 审计标准大全和其他会计师专业标准
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作者： Nick A. Dauber著
出 版 社：
出版时间： 2008-5-1字数：版次： 1页数： 531印刷时间： 2008/05/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780470183977包装： 平装编辑推荐
作者简介：
Nick A. Dauber, MS, CPA, is author of The Vest Pocket CPA (Wiley), Corporate Controller's Handbook of Financial Management, and Barron's How to Prepare for the CPA Exam. He is an accounting practitioner and instructor of auditing and tax at Queens College of the City University of New York.
内容简介
A practical, authoritative guide to understandingtoday's auditing standards
If you are an auditor or work frequently with auditors, you need quick answers on the latest auditing standards. Get the answers you need now to understand and comply with authoritative auditing standards. The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2008 is handy for easy reference and daily use, filled with charts, checklists, diagrams, report forms, schedules, tables, exhibits, examples, practice aids, and step-by-step instructions for your maximum ease of use.
A valuable guide for accounting and auditing professionals, as well as those who must interact with auditors, such as company managers, bank loan officers, suppliers, current and potential investors, and governmental audit agencies, The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2008 represents a comprehensive, up-to-date compendium of current auditing standards and presents:
Practical applications to implement audit standards and requirements
Coverage of AICPA Statements of Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), Public Company Accounting Oversight Board (PCAOB) standards, Responsibilities in Tax Practices, Quality Control, Litigation Support Services, Business Valuation Services and Consulting Services standards
Hands-on answers to practice issues, avoiding technical jargon
Providing you with go-to information you can use right away on your questions in auditing, attestation engagements, and compilation and review engagements, The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2008 also serves as an easy-to-use resource for CPA candidates preparing for the Auditing section of the CPA Exam.
目录
Part 1 Auditing Standards of the PCAOB
References in Auditor' s Reports to the Standards of the Public Company Accounting Oversight Board
Audit Documentation
Reporting on Whether a Previously Reported Material Weakness Continues to Exist
An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements
Part 2 Auditing
Responsibilities and Functions of the Independent Auditor
Defining Professional Requirements in Statements on Auditing Standards
Generally Accepted Auditing Standards
The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
Nature of the General Standards
Training and Proficiency of the Independent Auditor
Independence
Due Professional Care in the Performance of Work
Appointment of the Independent Auditor
Planning and Supervision
Audit Risk and Materiality
Communications between Predecessor and Successor Auditors
Consideration of Fraud in a Financial Statement Audit
Illegal Acts by Clients
Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
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
Auditing Fair Value Measurements and Disclosures
Analytical Procedures
The Confirmation Process
Inventories
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
Management Representation
Related Parties
Using the Work of a Specialist
Inquiry of Client' s Lawyer Concerning Litigation, Claims, and Assessments
Audit Documentation
Ability of the Entity to Continue as a Going Concern
Auditing Accounting Estimates
Audit Sampling
Communication with Audit Committees
Consideration of Omitted Procedures After the Report Date
The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles".
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
……
Part 3 Attestation
Part 4 Accounting and Review Services
Part 5 Consulting Aervices
Part 6 Quality Control
Part 7 Tax Services
Part 8 Personal Financial Planning
Part 9 Statement on Standards for Valuation Services
Appendix A:Cross-References to Statements on Auditing Standards
Appendix B:Cross-References to Standards for Attestation Engagements
Appendix C:Cross-References to Standards for Accounting and Review Services
Index
