GAAS Guide: A Comprehensive Restatement of Standards for Auditing, Attention, Compilation, and ReviewWolters Kluwer Law & Business, 2009 - 1600 pages CCHs GAAS Guide describes todays engagement standards and practices, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOBs standards. The latest interpretations of all the standards are also included. Features: .Authoritative pronouncements and an overview; Promulgated procedures checklists; Analysis and application of reporting standards; Practitioners aids |
Contents
Defining Professional Requirements in Statements | 5 |
The Relationship of Generally Accepted Auditing | 14 |
The General Standards | 21 |
Copyright | |
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Common terms and phrases
accepted accounting principles accepted auditing standards account balance accountant's AICPA analytical procedures apply appropriate assertion assessment assumptions attest engagement audit documentation audit engagement audit evidence audit procedures audit report audit risk Auditing Interpretation Auditing Standards Auditing Standards Board auditor should consider auditor's report balance sheet basis of accounting cash flows charged with governance client comfort letter compilation confirmation control risk December 31 deficiencies detection risk determine disclosed disclosures engagement letter ENGAGEMENT STRATEGY entity entity's evaluate examination example Exhibit explanatory paragraph express an opinion fair value financial reporting GAAP guidance identify inquiries interim financial information internal control inventory issued management's material misstatement material weaknesses ments PCAOB performed PLANNING AID REMINDER practitioner practitioner's prepared professional prospective financial statements relevant responsibility review engagement review report risk of material sample service organization significant specific SSARS subsequent events substantive procedures tests of controls tion transactions