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

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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

EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION

INTERPRETATIONS
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
ILLUSTRATION 2 ILLUSTRATIVE SUCCESSOR AUDITOR ACKNOWLEDGMENT LETTER
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS 12
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
USER AUDITORS
SERVICE AUDITORS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERT
USER AUDITORS
SERVICE AUDITORS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
CONFIRMATION OF RECEIVABLES
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBSERVATION
REPORTING
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERT
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS25
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
NONSAMPLING
NONSTATISTICAL AUDIT SAMPLING29
STATISTICAL AUDIT SAMPLING
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
AUDITORS STANDARD REPORT
EXPLANATORY LANGUAGE ADDED TO THE AUDITORS STANDARD REPORT
DEPARTURES FROM UNQUALIFIED OPINIONS
REPORTS ON COMPARATIVE FINANCIAL STATEMENTS
INTERPRETATIONS
PROFESSIONAL ISSUES TASK FORCE PRACTICE ALERTS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH AN OCBOA
SPECIFIED ELEMENTS ACCOUNTS OR ITEMS OF A FINANCIAL STATEMENT
COMPLIANCE WITH CONTRACTUAL OR REGULATORY REQUIREMENTS RELATED TO AUDITED FINANCIAL STATEMENT
SPECIALPURPOSE FINANCIAL PRESENTATIONS TO COMPLY WITH CONTRACTUAL AGREEMENTS OR REGULATORY PROVISIONS
CIRCUMSTANCES REQUIRING EXPLANATORY LANGUAGE IN AN AUDITORS SPECIAL REPORT
FINANCIAL INFORMATION PRESENTED IN PRESCRIBED FORMS OR SCHEDULES
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
OBJECTIVES OF SECTION
GENERAL
FORMAT AND CONTENTS OF COMFORT LETTERS
COMMENTING IN A COMFORT LETTER ON INFORMATION OTHER THAN AUDITED FINANCIAL STATEMENTS
OTHER MATTERS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
REVIEW PROCEDURES
COMMUNICATION WITH AUDIT COMMITTEES
COMMUNICATION WITH MANAGEMENT AND AUDIT COMMITTEES
ACCOUNTANTS REPORT
INTERIM FINANCIAL INFORMATION ACCOMPANYING AUDITED FINANCIAL STATEMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
CONTROLS FOR WAREHOUSEMAN
WAREHOUSEMANS AUDITOR
OWNER OF GOODS
OWNERS AUDITOR
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINING PROFESSIONAL REQUIREMENTS IN STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTS
FUNDAMENTAL REQUIREMENTS
COMPARISON OF ATTESTATION STANDARDS WITH GENERALLY ACCEPTED AUDITING STANDARDS
INTERPRETATIONS
EXAMINATION REPORTS
REVIEW REPORTS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
OBJECTIVES OF SECTION
GENERAL
COMPILATION OF PROSPECTIVE FINANCIAL STATEMENTS
EXAMINATION OF PROSPECTIVE FINANCIAL STATEMENTS
APPLYING AGREEDUPON PROCEDURES TO PROSPECTIVE FINANCIAL STATEMENTS
OTHER
INTERPRETATIONS
APPENDICES
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
REPORTING REQUIREMENTS
INTERPRETATIONS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
DEFINITIONS OF TERMS
GENERAL APPLICABLE TO BOTH AGREEDUPON PROCEDURES AND EXAMINATION ENGAGEMENTS
AGREEDUPON PROCEDURES ENGAGEMENT
EXAMINATION ENGAGEMENT
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
EXAMINATION
REVIEW
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
TRADITIONAL COMPILATION ENGAGEMENT
MANAGEMENTUSEONLY COMPILATION ENGAGEMENT
REVIEW ENGAGEMENT
EFFECTIVE DATE AND APPLICABILITY
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF SECTION
INTERPRETATION
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
FUNDAMENTAL REQUIREMENTS
INTERPRETATIONS
EFFECTIVE DATE AND APPLICABILITY
COMMISSION GUIDANCE REGARDING THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARDS AUDITING AND RELATED PROFE...
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF PCAOB STANDARD 3
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF PCAOB STANDARD 4
TECHNIQUES FOR APPLICATION
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF PCAOB STANDARD 5
FUNDAMENTAL REQUIREMENTS
ILLUSTRATIONS
EFFECTIVE DATE AND APPLICABILITY
OBJECTIVES OF PCAOB STANDARD 6
Statements of PositionAuditing and Attestation
LIST OF AICPA PRACTICE ALERTS
LIST OF AUDITING PRACTICE RELEASES CURRENT AICPA RISK ALERTS AICPA TECHNICAL PRACTICE AIDS AND OTHER PUBLICATI...
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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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