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Wiley Practitioner's Guide to GAAS 2012 : Covering all SASs, SSAEs, SSARSs, and Interpretations.
The clearest, easiest-to-use guide to understanding GAAS 2012 on the market - fully updated. This latest resource to understanding GAAS addresses the toughest part of the job - identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
John Wiley & Sons,
2011.
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| Edición: | 9th ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Wiley Practitioner's Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations; Table of Contents; Preface; About the Author; Summary of Key Changes; 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards (Including the Quality Control Standards); 311 Planning and Supervision; 312 Audit Risk and Materiality in Conducting an Audit; 314 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement; 315 Communications Between Predecessor and Successor Auditors.
- 316 Consideration of Fraud in a Financial Statement Audit317 Illegal Acts by Clients; 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; 324 Service Organizations; 325 Communicating Internal Control Related Matters Identified in an Audit; 326 Audit Evidence; 328 Auditing Fair Value Measurements and Disclosures; 329 Analytical Procedures; 330 The Confirmation Process; 331 Inventories.
- 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities333 Management Representations; 334 Related Parties; 336 Using the Work of A Specialist; 337 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments; 339 Audit Documentation; 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; 342 Auditing Accounting Estimates; 350 Audit Sampling; 380 The Auditor's Communication with Those Charged with Governance; 390 Consideration of Omitted Procedures After the Report Date.
- 410 and 411 Adherence to GAAP (410) and The Meaning of "Present Fairly in Conformity with GAAP" (411)420 Consistency of Application of Generally Accepted Accounting Principles; 431 Adequacy of Disclosure in Financial Statements; 504 Association with Financial Statements; 508 Reports on Audited Financial Statements; 530 Dating of the Independent Auditor's Report; 532 Restricting the Use of an Auditor's Report; 534 Reporting on Financial Statements Prepared for Use in Other Countries; 543 Part of Audit Performed by Other Independent Auditors.
- 544 Lack of Conformity with Generally Accepted Accounting Principles550 Other Information in Documents Containing Audited Financial Statements; 551 Supplementary Information in Relation to the Financial Statements as a Whole; 552 Reporting on Condensed Financial Statements and Selected Financial Data; 558 Required Supplementary Information; 560 Subsequent Events; 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; 623 Special Reports; 625 Reports on the Application of Accounting Principles; 634 Letters for Underwriters and Certain Other Requesting Parties.