Wiley Practitioner's Guide to GAAS 2009
Covering all SASs, SSAEs, SSARSs, and Interpretations
(Sprache: Englisch)
Easy-to-use coverage of auditing standards, practices, and proceduresWritten by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2009 offers the most authoritative coverage of the auditing standards, practices, and procedures used...
Leider schon ausverkauft
versandkostenfrei
Buch
24.15 €
12 DeutschlandCard Punkte
sammeln
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
Produktdetails
Produktinformationen zu „Wiley Practitioner's Guide to GAAS 2009 “
Easy-to-use coverage of auditing standards, practices, and procedures
Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2009 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards.
The only reference that offers the most comprehensive coverage of the auditing standards, practices, and procedures in clear, easy-to-understand language, this practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Presenting statements one by one and explaining how the standards are related, this material is regularly updated on a companion Web site.
Michael J. Ramos (Denver, CO), a former auditor with KPMG, 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 (978-0-470-16930-8), from Wiley. He has created several successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA Audit and Accounting Guides.
Klappentext zu „Wiley Practitioner's Guide to GAAS 2009 “
Easy-to-use coverage of auditing standards, practices, and proceduresWritten by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2009 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards.The only reference that offers the most comprehensive coverage of the auditing standards, practices, and procedures in clear, easy-to-understand language, this practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Presenting statements one by one and explaining how the standards are related, this material is regularly updated on a companion Web site.Michael J. Ramos (Denver, CO), a former auditor with KPMG, 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 (978-0-470-16930-8), from Wiley. He has created several successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA Audit and Accounting Guides.
Inhaltsverzeichnis zu „Wiley Practitioner's Guide to GAAS 2009 “
PrefaceSummary of Key Changes
100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
310 Appointment of the Independent Auditor
312 Audit Risk and Materiality in Conducting an Audit
315 Communications between Predecessor and Successor Auditors
316 Consideration of Fraud in a Financial Statement Audit
317 Illegal Acts by Clients
318 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
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
327 Performing Procedures
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 The Auditor's Communication with Those Charged with Governance
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
... mehr
Performed by Other Independent Auditors
544 Lack of Conformity with Generally Accepted Accounting Principles
550 Other Information in Documents Containing Audited Financial Statements
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
552 Reporting on Condensed Financial Statements and Selected Financial Data
558 Required Supplementary Information
560 Subsequent Events
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
623 Special Reports
625 Reports on the Application of Accounting Principles
634 Letters for Underwriters and Certain Other Requesting Parties
711 Filings under Federal Securities Statutes
722 Interim Financial Information
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
901 Public Warehouses: Controls and Auditing Procedures for Goods Held
2101 Attestation Engagements
2201 Agreed-upon Procedures Engagements
2301 Financial Forecasts and Projections
2401 Reporting on Pro Forma Financial Information
2501 Reporting on an Entity's Internal Control over Financial Reporting
2601 Compliance Attestation
2701 Management's Discussion and Analysis (MD&A)
3100 Compilation and Review of Financial Statements
3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement
3120 Compilation of Pro Forma Financial Information
3200 Reporting on Comparative Financial Statements
3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
3400 Communications between Predecessor and Successor Accountants
3600 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
544 Lack of Conformity with Generally Accepted Accounting Principles
550 Other Information in Documents Containing Audited Financial Statements
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
552 Reporting on Condensed Financial Statements and Selected Financial Data
558 Required Supplementary Information
560 Subsequent Events
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
623 Special Reports
625 Reports on the Application of Accounting Principles
634 Letters for Underwriters and Certain Other Requesting Parties
711 Filings under Federal Securities Statutes
722 Interim Financial Information
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
901 Public Warehouses: Controls and Auditing Procedures for Goods Held
2101 Attestation Engagements
2201 Agreed-upon Procedures Engagements
2301 Financial Forecasts and Projections
2401 Reporting on Pro Forma Financial Information
2501 Reporting on an Entity's Internal Control over Financial Reporting
2601 Compliance Attestation
2701 Management's Discussion and Analysis (MD&A)
3100 Compilation and Review of Financial Statements
3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement
3120 Compilation of Pro Forma Financial Information
3200 Reporting on Comparative Financial Statements
3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
3400 Communications between Predecessor and Successor Accountants
3600 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
... weniger
Autoren-Porträt von Michael J. 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.
Bibliographische Angaben
- Autor: Michael J. Ramos
- 2008, 6th Ed., 792 Seiten, mit Schwarz-Weiß-Abbildungen, Maße: 15,3 x 22,9 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0470286121
- ISBN-13: 9780470286128
Sprache:
Englisch
Kommentar zu "Wiley Practitioner's Guide to GAAS 2009"
0 Gebrauchte Artikel zu „Wiley Practitioner's Guide to GAAS 2009“
| Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
|---|
Schreiben Sie einen Kommentar zu "Wiley Practitioner's Guide to GAAS 2009".
Kommentar verfassen