Wiley's Student GAAS Guide* 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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Page 2
Dan M. Guy, D. R. Carmichael. accepted accounting principles . The auditor should consider whether the substance of ... Accounting Concepts . 410/411 • 2 Adherence to GAAP.
Dan M. Guy, D. R. Carmichael. accepted accounting principles . The auditor should consider whether the substance of ... Accounting Concepts . 410/411 • 2 Adherence to GAAP.
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... accepted accounting principles , or ( 3 ) management has not provided reasonable justification for the change in accounting principle . If the effects of the change are sufficiently material , the auditor should express an adverse ...
... accepted accounting principles , or ( 3 ) management has not provided reasonable justification for the change in accounting principle . If the effects of the change are sufficiently material , the auditor should express an adverse ...
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... ACCOUNTING PRINCIPLE ( FROM SAS 58 ) Independent Auditor's Report [ Same first and second paragraphs as the standard ... accepted accounting principles , in our opinion the Company has not provided reasonable justification for making this ...
... ACCOUNTING PRINCIPLE ( FROM SAS 58 ) Independent Auditor's Report [ Same first and second paragraphs as the standard ... accepted accounting principles , in our opinion the Company has not provided reasonable justification for making this ...
Contents
Consideration of Fraud in a Financial Statement Audit | 4 |
Illegal Acts by Clients | 2 |
Consideration of Internal Control in a Financial Statement Audit | 4 |
Copyright | |
51 other sections not shown
Common terms and phrases
accepted accounting principles accepted auditing standards accountant's report adverse opinion AICPA APPLICABILITY Original Pronouncement appropriate audit committee audit report audit risk audited financial statements auditing procedures auditor should consider auditor's report Audits of financial balance sheet basic financial statements basis of accounting cash flows Certified Public Accountants cial statements circumstances client compilation compliance DATE AND APPLICABILITY December 31 DEFINITIONS OF TERMS disclosure Discussion of Requirements Effective Date Applicability engagement engagement letter entity evaluating evidential matter examination explanatory paragraph express an opinion FASB finan financial reporting financial statement assertions FUNDAMENTAL REQUIREMENTS GAAP ILLUSTRATION independent auditor inquiries interim financial information internal auditors inventory issued management's assertion material misstatement material respects ments Original Pronouncement Effective performed practitioner predecessor auditor presented Pronouncement Effective Date prospective financial statements representation letter responsibility sample Section significant SSARS standard report substantive tests successor auditor TEST YOUR KNOWLEDGE tests of controls transactions unaudited