Wiley Practitioner's Guide to GAAS 2003: Covering all SASs, SSAEs, SSARSs, and InterpretationsOver 50,000 auditors are guided by new and frequently revised accounting and auditing standards; compliance is critical. Wiley Practioner's Guide to GAAS (Generally Accepted Accounting Standards) 2003 will provide the guidelines to save time and perform the job better, explaining and interpreting the standards in clear, easy-to-understand language. The authors have set 90 percent of the standards themselves. This is the only GAAS reference that is organized the way practitioners use the Statements on Auditing Standards. |
From inside the book
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Page 258
... disclosed all matters required to be disclosed by SFAS 5 . It has disclosed all unasserted claims that the lawyer has advised are probable of assertion and must be disclosed under SFAS 5 . NOTE : These two assurances obviously overlap ...
... disclosed all matters required to be disclosed by SFAS 5 . It has disclosed all unasserted claims that the lawyer has advised are probable of assertion and must be disclosed under SFAS 5 . NOTE : These two assurances obviously overlap ...
Page 734
... disclosed ? ILLUSTRATION R - 7 . ILLUSTRATIVE REPRESENTATION LETTER ( FROM SSARS 1 ) [ To the accountant ] [ Date of accountant's report ] In connection with your review of the [ identification of financial statements ] of [ name of cli ...
... disclosed ? ILLUSTRATION R - 7 . ILLUSTRATIVE REPRESENTATION LETTER ( FROM SSARS 1 ) [ To the accountant ] [ Date of accountant's report ] In connection with your review of the [ identification of financial statements ] of [ name of cli ...
Page 735
... disclosed in the financial statements . There are no related - party transactions including sales , purchases , loans , transfers , leasing arrangements , and guarantees , and amounts receivable from or payable to related parties that ...
... disclosed in the financial statements . There are no related - party transactions including sales , purchases , loans , transfers , leasing arrangements , and guarantees , and amounts receivable from or payable to related parties that ...
Contents
100230 The Auditors Responsibilities and Functions Introduction to GAAS and the General Standards | 1 |
Appointment of the Independent Auditor | 12 |
Planning and Supervision | 18 |
Copyright | |
65 other sections not shown
Common terms and phrases
accepted accounting principles accepted auditing standards Accountant's agreed-upon procedures AICPA amounts analytical procedures appropriate assertion assessment assumptions attestation standards audit committee audit documentation audit risk audited financial statements auditing procedures Auditing Standards Board auditor should consider auditor's report balance sheet cash flows Certified Public Accountants circumstances client comfort letter Company's compilation compliance confirmation control risk criteria December 31 determine disclosed disclosure Effective Date engagement letter entity estimates evaluating evidential matter examination example explanatory paragraph express an opinion financial reporting financial statement assertions fraud FUNDAMENTAL REQUIREMENTS GAAP guidance identify ILLUSTRATION inquiries interim financial information internal auditors internal control inventory issued management's material misstatement material respects ments NOTE obtain performed practitioner practitioner's report predecessor auditor presentation pro forma prospective financial statements reference registration statement regulatory representation letter request responsible party sample Section significant specified parties SSAE SSARS subject matter substantive tests tion