Wiley Practitioner's Guide to GAAS 2008 : Covering All SASs, SSAEs, SSARSs, and Interpretations

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  • Edition: 5th
  • Format: Paperback
  • Copyright: 2007-12-01
  • Publisher: Wiley
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This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, artist, review, and compilation standards relevant to particular engagement. Wiley Practitioner's Guide to GAAS 2008 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statement son 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 2008 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 illustrates 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 throughout 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 complaint with each standard New in GAAS 2008! SAS No.113 Omnibus-2006 SAS No.114 The Auditor's Communication with Those Charged with Governance (section) 380 More guidance on the Risk Assessment Standards Tips and examples for communicating internal control maters Updated guidance from the PCAOB And more

Table of Contents

Prefacep. vii
Summary of Key Changesp. xi
100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standardsp. 1
310 Appointment of the Independent Auditorp. 11
312 Audit Risk and Materiality in Conducting an Auditp. 22
315 Communications between Predecessor and Successor Auditorsp. 37
316 Consideration of Fraud in a Financial Statement Auditp. 45
317 Illegal Acts by Clientsp. 71
318 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatementp. 76
322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statementsp. 99
324 Service Organizationsp. 110
325 Communication of Internal Control Related Matters Noted in an Auditp. 125
326 Evidential Matterp. 137
327 Performing Proceduresp. 143
328 Auditing Fair Value Measurements and Disclosuresp. 162
329 Analytical Proceduresp. 170
330 The Confirmation Processp. 185
331 Inventoriesp. 199
332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securitiesp. 210
333 Management Representationsp. 225
334 Related Partiesp. 239
336 Using the Work of a Specialistp. 251
337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessmentsp. 262
339 Audit Documentationp. 276
341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concernp. 287
342 Auditing Accounting Estimatesp. 300
350 Audit Samplingp. 307
380 The Auditor's Communication with Those Charged with Governancep. 329
390 Consideration of Omitted Procedures After the Report Datep. 338
410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411)p. 344
420 Consistency of Application of Generally Accepted Accounting Principlesp. 353
431 Adequacy of Disclosure in Financial Statementsp. 359
504 Association with Financial Statementsp. 361
508 Reports on Audited Financial Statementsp. 368
530 Dating of the Independent Auditor's Reportp. 397
532 Restricting the Use of an Auditor's Reportp. 402
534 Reporting on Financial Statements Prepared for Use in Other Countriesp. 405
543 Part of Audit Performed by Other Independent Auditorsp. 410
544 Lack of Conformity with Generally Accepted Accounting Principlesp. 421
550 Other Information in Documents Containing Audited Financial Statementsp. 423
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documentsp. 431
552 Reporting on Condensed Financial Statements and Selected Financial Datap. 440
558 Required Supplementary Informationp. 447
560 Subsequent Eventsp. 453
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Reportp. 462
623 Special Reportsp. 467
625 Reports on the Application of Accounting Principlesp. 492
634 Letters for Underwriters and Certain Other Requesting Partiesp. 498
711 Filings under Federal Securities Statutesp. 538
722 Interim Financial Informationp. 545
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistancep. 568
901 Public Warehouses: Controls and Auditing Procedures for Goods Heldp. 575
2101 Attestation Engagementsp. 581
2201 Agreed-upon Procedures Engagementsp. 604
2301 Financial Forecasts and Projectionsp. 614
2401 Reporting on Pro Forma Financial Informationp. 639
2501 Reporting on an Entity's Internal Control over Financial Reportingp. 649
2601 Compliance Attestationp. 663
2701 Management's Discussion and Analysis (MD&A)p. 676
3100 Compilation and Review of Financial Statementsp. 683
3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statementp. 719
3120 Compilation of Pro Forma Financial Informationp. 722
3200 Reporting on Comparative Financial Statementsp. 725
3300 Compilation Reports on Financial Statements Included in Certain Prescribed Formsp. 732
3400 Communications between Predecessor and Successor Accountantsp. 734
3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plansp. 738
PCAOB Auditing Standardsp. 740
Cross-References to SASs, SSAEs, and SSARSsp. 749
List of AICPA Audit and Accounting Guides and Auditing Statements of Positionp. 753
Other Auditing Publications in the GAAS Hierarchyp. 755
Indexp. 757
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