Wiley practitioner's guide to GAAS 2011: covering all SASs, SSAEs, SSARSs, and interpretations

INDICE: Preface. About the Author. Summary of Key Changes. 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 andSuccessor 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 Evidential Matter. 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 Client's Lawyer Concerning Litigation, Claims, and Assessments. 339 Audit Documentation. 341 The Auditor's Consideration of an Entitys Ability to Continue as a Going Concern. 342 Auditing Accounting Estimates. 350 Audit Sampling. 380 The Auditors Communication with Those Charged with Governance. 390 Consideration of Omitted Procedures After the Report Date. 410/411 Adherence to GAAP (410) and the Meaning ofPresent 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 Principles. 550 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. 711 Filings under Federal Securities Statutes. 722 Interim Financial Information. 801 Compliance Audits. 901 Public Warehouses: Controls and Auditing Procedures for Goods Held. 2101 Attest Engagements. 2201 Agreed-Upon Procedures Engagements. 2301 Financi

• ISBN: 978-0-470-55814-0
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 913
• Fecha Publicación: 19/11/2010
• Nº Volúmenes: 1
• Idioma: Inglés