Wiley Practitioner's Guide to GAAS 2003: Covering all SASs, SSAEs, SSARSs, and Interpretations
Over 50,000 auditors are guided by new and frequently revised accounting and auditing standards; compliance is critical. Wiley Practioner′s Guide to GAAS (Generally Accepted Accounting Standards) 2003 will provide the guidelines to save time and perform the job better, explaining and interpreting the standards in clear, easy–to–understand language. The authors have set 90 percent of the standards themselves. This is the only GAAS reference that is organized the way practitioners use the Statements on Auditing Standards.
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100230 The Auditors Responsibilities and Functions Introduction to GAAS and the General Standards
Appointment of the Independent Auditor
Planning and Supervision
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accepted accounting principles accepted auditing standards Accountant's agreed-upon procedures AICPA amounts analytical procedures appropriate assertion assessment assumptions attestation standards audit committee audit documentation audit procedures audit risk audited financial statements Auditing Standards Board auditor should consider auditor's report balance sheet cash flows Certified Public Accountants circumstances client comfort letter Company's compilation compliance confirmation control risk December 31 detection risk determine disclosed disclosure Effective Date engagement engagement letter entity entity's estimates evaluating evidential matter examination example explanatory paragraph express an opinion financial reporting financial statement assertions fraud FUNDAMENTAL REQUIREMENTS GAAP guidance identify Illustration inquiries interim financial information internal auditors internal control inventory issued management's material misstatement material respects ments NOTE obtain performed practitioner practitioner's report predecessor auditor presentation prospective financial statements reference registration statement representation letter request responsible party sample Section service auditor significant specified parties SSAE substantive tests tion