GAAS从业者指南：SASs、SSAEs、SSARSs 及释义　Wiley Practitioner's Guide to GAAS 2008 : Covering all SASs, SSAEs, SSARSs, and Interpretations 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

The clearest, easiest-to-use guide to understanding GAAS 2008 on themarket-fully updated!

The 2008 edition includes Risk Assessment Standards effective for December 31, 2007, Financial Statement Audits.

The only reference that offers the most comprehensive coverage of generally accepted auditing standards, practices, and procedures, Wiley Practitioner's Guide to GAAS 2008 explains and interprets the standards in clear, easy-to-understand language. Offering the accounting professional a clear, accessible distillation of the official language of Statements on Standards for Attestation Engagements (SSAEs) and Statements on Standards for Accounting and Review Services (SSARSs), this invaluable resource provides advice on exactly when and how to remain fully compliant with each.

Preface

Summary of Key Changes

The Auditor's responsibilities and Functions, Introduction to GAASS and the General Standards

Appointment or the Independent Auditor

Audit Risk and Materiality in conducting an Audit

Communications between Predecessor and Successor Auditors

consideration of Fraud in a Financial Statement Audit

Illegal Act by Clients

Understanding the Entity and Its Environment and Assessing the Risks of aterial Misstatement

the Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements

Service Organizations

Communication of Internal Control Related Matters Noted in an Audit

Evidential Matter

Performing Procedures

Auditing Fair Value Measurements and Disclosures

Analytical Procedures

The Confirmation Process

Inventories

Auditing Derivative Instruments, Hedging Activities, and Investments in ecurities

Management Representations

Related Parties

Using the Work of a Specialist

Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments

Audit Documentation

The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

Auditing Accounting Estimates

Audit Sampling

The Auditor's Communication with Those Charged with Governance

Consideration of Mitted Procedures After the Report Date

Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411)

Consistency of Application of Generally Accepted Accounting Principles

Adequacy of Disclosure in Financial Statements

Association with Financial Statements

Reports on Audited Financial Statements

Dating of the Independent Auditor's report

Restricting the Use of an Auditor's Report

Reporting on Financial Statement Prepared for Use in Other Countries

Part of Audit Performed by Other Independent Auditors

Lack of Conformity with Generally Accepted Accounting Principles

Other Information in Documents Containing Audited Financial Statements

Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents

Reporting on Condensed Financial Statements and Selected Financial Data

Required Supplementary Information

Subsequent Events

Subsequent Discovery of Facts Existing at the Date of the Auditor's Report

Special Reports

Reports on the Application of Accounting Principles

Letters for Underwriters and Certain Other Requesting Parties

Filings under Federal Securities Statutes

Interim Financial Information

Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance

Public Warehouses: controls and Auditing Procedures for Goods Held

Attestation Engagements

Agreed-upon Procedures Engagements

Financial Forecasts and Projections

Reporting on Pro Forma Financial Information

Reporting on an Entity's Internal Control over Financial reporting

Compliance Attestation

Management's Discussion and Analysis (MD&A)

Compilation and Review of Financial Statements

Compilations of Specified Elements, Accounts, or Items of a Financial tatement

Compilation of Pro Forma Financial Information

Reporting on Comparative Financial Statements

Compilation Reports on Financial Statements included in Certain Prescribed orms

Communication s between Predecessor and Successor Accountants

Reporting on Personal Financial Statements Included in Written Personal Financial Plans

Appendix A PCAOB Auditing Standards

Appendix B Cross-References to SASs, SSAEs, and SSARSs

Appendix C List of AICPA Audit and Accounting Guides and Auditing Statements of Position

Appendix D Other Auditing Publications in the GAAs Hierarchy

Index

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作者简介：Michael J. Ramos (Denver, CO) was an auditor with KPMG and now works as an author and consultant. He is the author of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Second Edition (0-471-74066-7) and The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors (0-471-71225-6).