Wiley's Student GAAS Guide

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Wiley, Apr 27, 2000 - Business & Economics - 522 pages
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* Unlike other GAAS guides, this publication is written for students and provides understandable explanations of fundamental requirements and objectives of the SASs, SSAEs and SSARSs.
* Students are taught how to apply the authoritative statements. Sections are divided into easy-to-understand parts, including a Test Your Knowledge feature, which contains discussion questions and answers.
* This guide was developed to be used as supplementary text in the first auditing course, or as a core text in the advanced auditing course.
* In addition, it is certain to be useful to individuals preparing for the CPA examination.

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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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About the author (2000)

D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at the Zicklin School of Business, The Stan Ross Department of Accountancy at Bernard M. Baruch College, The City University of New York. Until 1983, he was the vice president, auditing, at the AICPA, where he was in charge of the development of professional standards. Dr. Carmichael has written numerous professional books, college texts, and articles in professional as well as academic journals. He has acted as a consultant to CPA firms, state and federal government agencies, public corporations, and attorneys. He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices. He has testified as an expert witness in civil and criminal litigation and proceedings.
Note: D. R. Carmichael, PhD, CPA, CFE, is the chief auditor and director of professional standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the preparation of this supplement. The views of Dr. Carmichael expressed in the Tenth Edition are solely his and not necessarily those of the PCAOB or any other member of its staff.

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