Wiley's student GAAS guide: (covers statements on auditing standards, statements on standards for attestation engagements, and statements on standards for accounting and review services)

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Wiley, Apr 27, 2000 - Business & Economics - 522 pages
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* Unlike other GAAS guides, this publication is written for students and provides understandable explanations of fundamental requirements and objectives of the SASs, SSAEs and SSARSs.
* Students are taught how to apply the authoritative statements. Sections are divided into easy-to-understand parts, including a Test Your Knowledge feature, which contains discussion questions and answers.
* This guide was developed to be used as supplementary text in the first auditing course, or as a core text in the advanced auditing course.
* In addition, it is certain to be useful to individuals preparing for the CPA examination.

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Contents

100230 The Auditors Responsibilities and Functions Introduction to GAAS and the General Standards
ix
Appointment of the Independent Auditor
xvii
Planning and Supervision
xxiii
Copyright

60 other sections not shown

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About the author (2000)

D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at the Zicklin School of Business, The Stan Ross Department of Accountancy at Bernard M. Baruch College, The City University of New York. Until 1983, he was the vice president, auditing, at the AICPA, where he was in charge of the development of professional standards. Dr. Carmichael has written numerous professional books, college texts, and articles in professional as well as academic journals. He has acted as a consultant to CPA firms, state and federal government agencies, public corporations, and attorneys. He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices. He has testified as an expert witness in civil and criminal litigation and proceedings.
Note: D. R. Carmichael, PhD, CPA, CFE, is the chief auditor and director of professional standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the preparation of this supplement. The views of Dr. Carmichael expressed in the Tenth Edition are solely his and not necessarily those of the PCAOB or any other member of its staff.

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