Auditing Standards and Procedures Manual 1995
This annual update converts the official jargon of Statements on Auditing Standards (SASs) into language that is easy to understand, allowing readers to precisely identify the minimum requisites of an SAS. Using the organization of the AICPA Codification of Auditing Standards, it is divided into the following sections: effective date and applicability, definitions, objectives, fundamental requirements, application techniques and illustrations. Includes numerous checklists, questionnaires, reports and letters.
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100230 Introduction to SASs and General Standards
Relationship Between the Auditors Appointment and Planning 311 Planning and Supervision
Audit Risk and Materiality in Conducting an Audit
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accepted accounting principles accepted auditing standards accounting estimates AICPA amounts appropriate assessment assumptions audit committee audit risk audited financial statements auditing procedures auditor should consider auditor's report balance sheet cash flows Certified Public Accountants circumstances client comfort letter company's compliance confirmation consolidated financial statements control risk control structure policies December 31 described determine disclosed disclosure document EFFECTIVE DATE engagement engagement letter entity entity's evaluating evidential matter examination example explanatory paragraph express an opinion FASB financial reporting financial statement assertions forecast FUNDAMENTAL REQUIREMENTS GAAP included independent auditor inquiries interim financial information internal auditors internal control structure inventory investments issued management's assertion material misstatement material respects material weaknesses ments Note operations performed period planning policies and procedures prospective financial statements referred registration statement related parties reportable conditions representation letter request responsibility sample scope significant specified statements of income substantive tests TECHNIQUES FOR APPLICATION