عنوان

Wiley practitioner's guide to GAAS 2010 :

0470567805

0470567813

0470567821

1282362038

9780470567807

9780470567814

9780470567821

9781282362031

0470453265

9780470453261

b704002

Wiley practitioner's guide to GAAS 2010 :

[Book]

covering all SASs, SSAEs, SSARSs, and interpretations /

Steven M. Bragg.

Chichester :

John Wiley [distributor],

2010.

1 online resource (816 pages)

Includes index.

100-230 the auditor's responsibilities and functions, introduction to GAAS, and the general 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 audit -- 317 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 securities -- 333 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 and the meaning of "present fairly in conformity with GAAP" -- 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 principles -- 550 other information in documents containing audited financial statements -- 551 reporting on information accompanying the basic financial statements in auditor-submitted documents -- 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 -- 711 filings under federal securities statutes -- 722 interim financial information -- 801 compliance auditing considerations in audits of governmental entities and recipients of governmental financial assistance -- 901 public warehouses: controls and auditing procedures for goods held -- 2101 attest engagements -- 2201 agreed-upon procedures engagements -- 2301 financial forecasts and projections -- 2401 reporting on pro forma financial information -- 2501 an examination of an entity's internal control over financial reporting that is integrated with an audit of its financial statements -- 2601 compliance attestation -- 2701 management's discussion and analysis (MD&A): a summary -- 3100 compilation and review of financial statements -- 3110 compilation of specified elements, accounts, or items of a financial statement -- 3120 compilation of pro forma financial information -- 3200 reporting on comparative financial statements -- 3300 compilation reports on financial statements included in certain prescribed forms -- 3400 communications between predecessor and successor accountants -- 3600 reporting on personal financial statements included in written personal financial plans -- PCAOB 1 references in auditors' reports to the standards of the public company accounting oversight board -- PCAOB 3 audit documentation -- PCAOB 4 reporting on whether a previously reported material weakness continues to exist -- PCAOB 5 an audit of internal control over financial reporting that is integrated with an audit of financial statements -- PCAOB 6 evaluating consistency of financial statements.

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Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!. This latest resource to understanding GAAS addresses the toughest part of your job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2010 offers you.: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it; A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard; Behind-the-sc.

MIL

OverDrive, Inc.

236203

7880CBD0-4A8C-4A6A-AF78-491E7A9C6C1E

Wiley practitioner's guide to GAAS 2010.

9780470453261

Practitioner's guide to GAAS 2010

Accounting-- Standards-- United States, Handbooks, manuals, etc.

Auditing-- Standards-- United States, Handbooks, manuals, etc.

Accounting-- Standards.

Auditing-- Standards.

BUSINESS & ECONOMICS-- Auditing.

United States.

7

BUS-- 003000

KFCM

Bragg, Steven M.

20201207192753.0

pn

[Book]

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