Miller GAAS Guide, 2001: A Comprehensive Restatement of Standards for Auditing, Attestation, Compilation and ReviewThis guide analyzes and explains new auditing pronouncement. Sections are classified by the type of auditing or accounting that may be rendered to a client. |
Contents
Our Commitment to You | ix |
CDROM Contents | xv |
About the CDROM | xxiv |
Copyright | |
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Common terms and phrases
accepted accounting principles accepted auditing standards accountant's report accounts receivable agreed-upon procedures AICPA analytical procedures appropriate attest engagement audit committee audit engagement audit procedures audit risk audited financial statements Auditing Interpretation auditor should consider auditor's report Averroes basis of accounting cash flows client comfort letter Company confirmation control risk December 31 detection risk determine disclosed disclosures document effect engagement letter ENGAGEMENT STRATEGY entity entity's evaluation evidential matter examination example Exhibit explanatory paragraph express an opinion financial reporting financial statement assertions fraud GAAP identify inquiries interim financial information inventory issued management's assertion material misstatement MD&A information MD&A presentation ments Miller modified obtain performed period PLANNING AID REMINDER predecessor auditor prepared pro forma prospective financial statements reference relevant request responsibility review engagement review report RISK ASSESSMENT POINT sample Section significant Single Audits specific standards established substantive tests successor auditor tion transactions unaudited workpapers