Wiley Practitioner's Guide to GAAS 2010: Covering all SASs, SSAEs, SSARSs, and Interpretations (Google eBook)

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John Wiley and Sons, Oct 22, 2009 - Study Aids - 792 pages
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Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of your job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.

Wiley Practitioner's Guide to GAAS 2010 offers you

  • 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 compliant with each standard
  • Examples and illustrations for testing internal controls

The only GAAS reference organized according to your actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2010 presents each statement individually, explaining how the standards are related and offering you 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.

  

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Contents

Covering all SASs SSAEs SSARSs and Interpretations 100230 THE AUDITORS RESPONSIBILITIES AND FUNCTIONS INTRODUCTION TO GA...
1
Covering all SASs SSAEs SSARSs and Interpretations 311 PLANNING AND SUPERVISION
10
Covering all SASs SSAEs SSARSs and Interpretations 312 AUDIT RISK AND MATERIALITY IN CONDUCTING AN AUDIT
21
Covering all SASs SSAEs SSARSs and Interpretations 314 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE ...
35
Covering all SASs SSAEs SSARSs and Interpretations 315 COMMUNICATIONS BETWEEN PREDECESSOR AND SUCCESSOR AUDITORS
61
Covering all SASs SSAEs SSARSs and Interpretations 316 CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT
69
Covering all SASs SSAEs SSARSs and Interpretations 317 ILLEGAL ACTS BY CLIENTS
96
Covering all SASs SSAEs SSARSs and Interpretations 318 PERFORMING AUDIT PROCEDURES IN RESPONSE TO ASSESSED RISKS AND EVA...
101
Covering all SASs SSAEs SSARSs and Interpretations 550 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STA...
426
Covering all SASs SSAEs SSARSs and Interpretations 551 REPORTING ON INFORMATION ACCOMPANYING THE BASIC FINANCIAL STATE...
434
Covering all SASs SSAEs SSARSs and Interpretations 552 REPORTING ON CONDENSED FINANCIAL STATEMENTS AND SELECTED FINAN...
443
Covering all SASs SSAEs SSARSs and Interpretations 558 REQUIRED SUPPLEMENTARY INFORMATION
450
Covering all SASs SSAEs SSARSs and Interpretations 560 SUBSEQUENT EVENTS
456
Covering all SASs SSAEs SSARSs and Interpretations 561 SUBSEQUENT DISCOVERY OF FACTS EXISTING AT THE DATE OF THE AUDITOR...
465
Covering all SASs SSAEs SSARSs and Interpretations 623 SPECIAL REPORTS
470
Covering all SASs SSAEs SSARSs and Interpretations 625 REPORTS ON THE APPLICATION OF ACCOUNTING PRINCIPLES
495

Covering all SASs SSAEs SSARSs and Interpretations 322 THE AUDITORS CONSIDERATION OF THE INTERNAL AUDIT FUNCTION IN AN A...
129
Covering all SASs SSAEs SSARSs and Interpretations 324 SERVICE ORGANIZATIONS
140
Covering all SASs SSAEs SSARSs and Interpretations 325 COMMUNICATING INTERNAL CONTROL RELATED MATTERS IDENTIFIED IN A...
155
Covering all SASs SSAEs SSARSs and Interpretations 326 AUDIT EVIDENCE
163
Covering all SASs SSAEs SSARSs and Interpretations 328 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES
168
Covering all SASs SSAEs SSARSs and Interpretations 329ANALYTICAL PROCEDURES
176
Covering all SASs SSAEs SSARSs and Interpretations 330 THE CONFIRMATION PROCESS
190
Covering all SASs SSAEs SSARSs and Interpretations 331 INVENTORIES
205
Covering all SASs SSAEs SSARSs and Interpretations 332 AUDITING DERIVATIVE INSTRUMENTS HEDGING ACTIVITIES AND INVESTME...
216
Covering all SASs SSAEs SSARSs and Interpretations 333 MANAGEMENT REPRESENTATIONS
231
Covering all SASs SSAEs SSARSs and Interpretations 334 RELATED PARTIES
244
Covering all SASs SSAEs SSARSs and Interpretations 336 USING THE WORK OF A SPECIALIST
256
Covering all SASs SSAEs SSARSs and Interpretations 337 INQUIRY OF A CLIENTS LAWYER CONCERNING LITIGATION CLAIMS AND ASS...
266
Covering all SASs SSAEs SSARSs and Interpretations 339 AUDIT DOCUMENTATION
280
Covering all SASs SSAEs SSARSs and Interpretations 340 THE AUDITORS CONSIDERATION OF AN ENTITYS ABILITY TO CONTINUE AS A ...
291
Covering all SASs SSAEs SSARSs and Interpretations 341 AUDITING ACCOUNTING ESTIMATES
304
Covering all SASs SSAEs SSARSs and Interpretations 342 AUDIT SAMPLING
311
Covering all SASs SSAEs SSARSs and Interpretations 380 THE AUDITORS COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
334
Covering all SASs SSAEs SSARSs and Interpretations 390 CONSIDERATION OF OMITTED PROCEDURES AFTER THE REPORT DATE
342
Covering all SASs SSAEs SSARSs and Interpretations 410 and 411 ADHERENCE TO GAAP 410 AND THE MEANING OF PRESENT FAIRLY IN ...
348
Covering all SASs SSAEs SSARSs and Interpretations 420 CONSISTENCY OF APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRI...
356
Covering all SASs SSAEs SSARSs and Interpretations 431 ADEQUACY OF DISCLOSURE IN FINANCIAL STATEMENTS
362
Covering all SASs SSAEs SSARSs and Interpretations 504 ASSOCIATION WITH FINANCIAL STATEMENTS
364
Covering all SASs SSAEs SSARSs and Interpretations 508 REPORTS ON AUDITED FINANCIAL STATEMENTS
371
Covering all SASs SSAEs SSARSs and Interpretations 530 DATING OF THE INDEPENDENT AUDITORS REPORT
400
Covering all SASs SSAEs SSARSs and Interpretations 532 RESTRICTING THE USE OF AN AUDITORS REPORT
405
Covering all SASs SSAEs SSARSs and Interpretations 534 REPORTING ON FINANCIAL STATEMENTS PREPARED FOR USE IN OTHER COUN...
408
Covering all SASs SSAEs SSARSs and Interpretations 543 PART OF AUDIT PERFORMED BY OTHER INDEPENDENT AUDITORS
414
Covering all SASs SSAEs SSARSs and Interpretations 544 LACK OF CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
424
Covering all SASs SSAEs SSARSs and Interpretations 634 LETTERS FOR UNDERWRITERS AND CERTAIN OTHER REQUESTING PARTIES
501
Covering all SASs SSAEs SSARSs and Interpretations 711 FILINGS UNDER FEDERAL SECURITIES STATUTES
541
Covering all SASs SSAEs SSARSs and Interpretations 722 INTERIM FINANCIAL INFORMATION
547
Covering all SASs SSAEs SSARSs and Interpretations 801 COMPLIANCE AUDITING CONSIDERATIONS IN AUDITS OF GOVERNMENTAL EN...
569
Covering all SASs SSAEs SSARSs and Interpretations 901 PUBLIC WAREHOUSES CONTROLS AND AUDITING PROCEDURES FOR GOODS H...
576
Covering all SASs SSAEs SSARSs and Interpretations 2101 ATTEST ENGAGEMENTS
582
Covering all SASs SSAEs SSARSs and Interpretations 2201 AGREEDUPON PROCEDURES ENGAGEMENTS
605
Covering all SASs SSAEs SSARSs and Interpretations 2301 FINANCIAL FORECASTS AND PROJECTIONS
615
Covering all SASs SSAEs SSARSs and Interpretations 2401 REPORTING ON PRO FORMA FINANCIAL INFORMATION
639
Covering all SASs SSAEs SSARSs and Interpretations 2501 AN EXAMINATION OF AN ENTITYS INTERNAL CONTROL OVER FINANCIAL RE...
649
Covering all SASs SSAEs SSARSs and Interpretations 2601 COMPLIANCE ATTESTATION
670
Covering all SASs SSAEs SSARSs and Interpretations 2701 MANAGEMENTS DISCUSSION AND ANALYSIS MDAA SUMMARY
684
Covering all SASs SSAEs SSARSs and Interpretations 3100 COMPILATION AND REVIEW OF FINANCIAL STATEMENTS
691
Covering all SASs SSAEs SSARSs and Interpretations 3110 COMPILATION OF SPECIFIED ELEMENTS ACCOUNTS OR ITEMS OF A FINANCI...
728
Covering all SASs SSAEs SSARSs and Interpretations 3120 COMPILATION OF PRO FORMA FINANCIAL INFORMATION
731
Covering all SASs SSAEs SSARSs and Interpretations 3200 REPORTING ON COMPARATIVE FINANCIAL STATEMENTS
734
Covering all SASs SSAEs SSARSs and Interpretations 3300 COMPILATION REPORTS ON FINANCIAL STATEMENTS INCLUDED IN CERTAIN...
741
Covering all SASs SSAEs SSARSs and Interpretations 3400 COMMUNICATIONS BETWEEN PREDECESSOR AND SUCCESSOR ACCOUNTANTS
743
Covering all SASs SSAEs SSARSs and Interpretations 3600 REPORTING ON PERSONAL FINANCIAL STATEMENTS INCLUDED IN WRITTEN ...
747
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 1 REFERENCES IN AUDITORS REPORTS TO THE STANDARDS OF THE PUBLIC...
749
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 3 AUDIT DOCUMENTATION
751
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 4 REPORTING ON WHETHER A PREVIOUSLY REPORTED MATERIAL WEAKN...
757
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 5 AN AUDIT OF INTERNAL CONTROL OVER FINANCIAL REPORTING THAT IS...
769
Covering all SASs SSAEs SSARSs and Interpretations PCAOB 6 EVALUATING CONSISTENCY OF FINANCIAL STATEMENTS
787
Covering all SASs SSAEs SSARSs and Interpretations APPENDIX A CROSSREFERENCES TO SASS SSAES AND SSARSS
789
Covering all SASs SSAEs SSARSs and Interpretations APPENDIX B LIST OF AICPA AUDIT AND ACCOUNTING GUIDES AND AUDITING STA...
794
Covering all SASs SSAEs SSARSs and Interpretations APPENDIX C OTHER AUDITING PUBLICATIONS IN THE GAAS HIERARCHY
796
Covering all SASs SSAEs SSARSs and Interpretations INDEX
798
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About the author (2009)

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a bachelor’s degree in economics from the University of Maine. He is the author of 28 books, including Accounting Best Practices, The Ultimate ccountants’ Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado. Sign  up for his free accounting best practices newsletter at www.stevebragg.com

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