Wiley practitioner's guide to GAAS 99: covering all SASs, SSAEs, SSARSs, and interpretations
A clear and easy-to-use GAAS resource. The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non-technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process. D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.
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100230 The Auditors Responsibilities and Functions Introduction to GAAS and the General Standards
Appointment of the Independent Auditor
Planning and Supervision
62 other sections not shown
accepted accounting principles accepted auditing standards agreed-upon procedures AICPA amounts analytical procedures apply appropriate assessment assumptions audit committee audit risk audited financial statements auditing procedures auditor should consider auditor's report balance sheet basic financial statements cash flows Certified Public Accountants circumstances client comfort letter compilation compliance confirmation consolidated financial statements control risk December 31 detection risk disclosed disclosure document Effective Date engagement engagement letter entity entity's estimates evaluating evidential matter examination example explanatory paragraph express an opinion financial reporting financial statement assertions forma fraud FUNDAMENTAL REQUIREMENTS GAAP Illustration included independent auditor inquiries interim financial information internal auditors internal control inventory issued material misstatement material respects ments nancial statements NOTE operations performed practitioner predecessor auditor prospective financial statements reference registration statement regulatory reportable conditions representation letter request responsibility sample Section significant statements of income substantive tests successor auditor tion