Wiley Practitioner's Guide to Gaas 2006
Covering All Sass, Ssaes, Ssarss, And Interpretations
(Sprache: Englisch)
Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2006 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear, easy-to-understand explanations and...
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Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2006 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear, easy-to-understand explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards. This practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Material is regularly updated on a companion Web site.
The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated!
This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, 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 according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering 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. Other key features include:
* A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
* A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard
* Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
* Concise listing and descriptions of each standard's specific mandates
* Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
* Helpful techniques for remaining compliant with each standard
New in GAAS 2006!
* Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to:
* Understanding the client's business
* Internal control
* Materiality
* Assessing risk and performing audit procedures
* Changes to the requirements for audit documentation when performing an audit of a privately held company
This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, 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 according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering 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. Other key features include:
* A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
* A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard
* Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
* Concise listing and descriptions of each standard's specific mandates
* Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
* Helpful techniques for remaining compliant with each standard
New in GAAS 2006!
* Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to:
* Understanding the client's business
* Internal control
* Materiality
* Assessing risk and performing audit procedures
* Changes to the requirements for audit documentation when performing an audit of a privately held company
Inhaltsverzeichnis zu „Wiley Practitioner's Guide to Gaas 2006 “
Preface.Summary of Key Changes.100-230 The Auditor's 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.317 Illegal Acts by Clients.319 Consideration of Internal Control in a Financial Statement Audit.322 The Auditor's 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 Client's Lawyer Concerning Litigation, Claims, and Assessments.339 Audit Documentation.341 The Auditor's Consideration of an Entity's 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 Auditor's Report.532 Restricting the Use of an Auditor's 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.
Autoren-Porträt von Michael Ramos
In the first phase of his career, Michael Ramos was an auditor in the Los Angeles office of KPMG. He left the firm in 1991, and since that time he has worked as an independent writer and consultant, primarily on auditing. He has written a variety of publications, including nonauthoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. He is the author, most recently, of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control and The Sarbanes-Oxley 404 Implementation Toolkit: Practice Aids for Managers and Auditors. He is now a vice president at AuditWatch.
Bibliographische Angaben
- Autor: Michael Ramos
- 2005, 816 Seiten, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0471726923
- ISBN-13: 9780471726920
Sprache:
Englisch
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