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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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 report accounting estimates 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 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 detection risk disclosed disclosure Discussion of Requirements Effective Date 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 KNOWLEDGE QUESTIONS management's assertion material misstatement material respects ments NOTE performed practitioner predecessor auditor presented prospective financial statements representation letter responsibility sample Section significant specified elements SSARS standard report substantive tests successor auditor TEST YOUR KNOWLEDGE tests of controls tion transactions unaudited