Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009
(Sprache: Englisch)
This practical and effective step-by-step guide helps auditors and CPAs apply and comply with authoritative auditing standards. It explains the standards and their requirements fully, using technical terminology only when necessary. It represents a...
Leider schon ausverkauft
versandkostenfrei
Buch
83.90 €
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
- Ratenzahlung möglich
Produktdetails
Produktinformationen zu „Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009 “
Klappentext zu „Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009 “
This practical and effective step-by-step guide helps auditors and CPAs apply and comply with authoritative auditing standards. It explains the standards and their requirements fully, using technical terminology only when necessary. It represents a comprehensive, up-to-date compendium of current auditing standards and emphasizes practical applications to implement audit standards and requirements.Nick A. Dauber, MS, CPA (Queens, NY), is author of several CPA books and an accounting practitioner and an instructor of auditing and tax at Queens College of the City University of New York. Anique Ahmed Qureshi PhD, CPA, CIA, has written and published ten books and is professor of accounting and information systems at Queens College of the City University of New York. Marc H. Levine, PhD, CPA, has written five books on auditing and financial accounting topics. Joel G. Siegel, PhD, CPA, is the author of over 50 books and has written hundreds of articles for accounting and financial journals. A practical, authoritative guide to understandingtoday's Auditing Standards
If you are an auditor or work frequently with auditors, you need quick answers on the latest auditing standards. Get the answers you need now to understand and comply with authoritative auditing standards. The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2009 is handy for easy reference and daily use, filled with charts, checklists, diagrams, report forms, schedules, tables, exhibits, examples, practice aids, and step-by-step instructions for your maximum ease of use.
A valuable guide for accounting and auditing professionals, as well as those who must interact with auditors, such as company managers, bank loan officers, suppliers, current and potential investors, and governmental audit agencies, The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2009 represents a comprehensive, up-to-date compendium of current auditing
... mehr
standards and presents:
Practical applications to implement audit standards and requirements
Coverage of AICPA Statements of Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), Public Company Accounting Oversight Board (PCAOB) standards, Responsibilities in Tax Practices, Quality Control, Business Valuation Services and Consulting Services standards
This 2009 Edition also includes new information covering SAS 115, SSAE 15, and QCS 7
Hands-on answers to practice issues, avoiding technical jargon
Providing you with go-to information you can use right away on your questions in auditing, attestation engagements, and compilation and review engagements, The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2009 also serves as an easy-to-use resource for CPA candidates preparing for the Auditing section of the CPA Exam.
Practical applications to implement audit standards and requirements
Coverage of AICPA Statements of Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE), Statements on Standards for Accounting and Review Services (SSARS), Public Company Accounting Oversight Board (PCAOB) standards, Responsibilities in Tax Practices, Quality Control, Business Valuation Services and Consulting Services standards
This 2009 Edition also includes new information covering SAS 115, SSAE 15, and QCS 7
Hands-on answers to practice issues, avoiding technical jargon
Providing you with go-to information you can use right away on your questions in auditing, attestation engagements, and compilation and review engagements, The Complete Guide to Auditing Standards and Other Professional Standards for Accountants 2009 also serves as an easy-to-use resource for CPA candidates preparing for the Auditing section of the CPA Exam.
... weniger
This practical and effective step-by-step guide helps auditors and CPAs apply and comply with authoritative auditing standards. It explains the standards and their requirements fully, using technical terminology only when necessary. It represents a comprehensive, up-to-date compendium of current auditing standards and emphasizes practical applications to implement audit standards and requirements.
Nick A. Dauber, MS, CPA (Queens, NY), is author of several CPA books and an accounting practitioner and an instructor of auditing and tax at Queens College of the City University of New York. Anique Ahmed Qureshi PhD, CPA, CIA, has written and published ten books and is professor of accounting and information systems at Queens College of the City University of New York. Marc H. Levine, PhD, CPA, has written five books on auditing and financial accounting topics. Joel G. Siegel, PhD, CPA, is the author of over 50 books and has written hundreds of articles for accounting and financial journals.
Nick A. Dauber, MS, CPA (Queens, NY), is author of several CPA books and an accounting practitioner and an instructor of auditing and tax at Queens College of the City University of New York. Anique Ahmed Qureshi PhD, CPA, CIA, has written and published ten books and is professor of accounting and information systems at Queens College of the City University of New York. Marc H. Levine, PhD, CPA, has written five books on auditing and financial accounting topics. Joel G. Siegel, PhD, CPA, is the author of over 50 books and has written hundreds of articles for accounting and financial journals.
Inhaltsverzeichnis zu „Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009 “
Part 1 Auditing Standards of the PCAOB1 References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board
3 Audit Documentation
4 Reporting on Whether a Previously Reported Material Weakness Continues to Exist
5 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements
6 Evaluating Consistency of Financial Statements
Part 2 Auditing
110 Responsibilities and Functions of the Independent Auditor
120 Defining Professional Requirements in Statements on Auditing Standards
150 Generally Accepted Auditing Standards
161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
201 Nature of the General Standards
210 Training and Proficiency of the Independent Auditor
220 Independence
230 Due Professional Care in the Performance of Work
311 Planning and Supervision
312 Audit Risk and Materiality
314 Consideration of Internal Control in a Financial Statement Audit
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 Communication of Internal Control Related Matters Identified in an Audit
326 Evidential MatterFair 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 Representation
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 Ability of the Entity to Continue as a Going Concern
342 Auditing Accounting Estimates
350 Audit Sampling
380
... mehr
Communication with Audit Committees
390 Consideration of Omitted Procedures After the Report Date
411 The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
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
Part 3 Attestation
20 Defining Professional Requirements in Statements on Standards for Attestation Engagement
50 SSAE Hierarchy
101 Attestation Engagements
201 Agreed-Upon Procedures Engagements
301 Financial Forecasts and Projections
401 Reporting on Pro Forma Financial Information
501 Reporting on an Entity's Internal Control over Financial Reporting
601 Compliance Attestation
701 Management's Discussion and Analysis
Part 4 Accounting and Review Services
20 Defining Professional Requirements in Statements on Standards for Accounting and Review Services
50 Standards for Accounting and Review Services
100 Compilation and Review of Financial Statements
110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement
120 Compilation of Pro Forma Financial Information
200 Reporting on Comparative Financial Statements
300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
400 Communications between Predecessor and Successor Accountants
600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Part 5 Consulting Services
100 Consulting Services: Definitions and Standards
Part 6 Quality Control
10 A Firm's System of Quality Control
Part 7 Tax Services
Preface
100 Tax Return Positions
200 Answers to Questions on Tax Returns
300 Certain Procedural Aspects of Preparing Returns
400 Use of Estimates
500 Departure from a Position Previously Concluded in an Administrative Proceeding or Court Decision
600 Knowledge of Error: Return Preparation
700 Knowledge of Error: Administrative Proceeding
800 Form and Content of Advice to Taxpayers
Part 8 Personal Financial Planning 503
100 Basic Personal Financial Planning Engagement Functions and Responsibilities
200 Working with Other Advisors
300 Implementation Engagement Functions and Responsibilities
400 Monitoring and Updating Engagements--Functions and Responsibilities
500 Developing a Basis for Recommendations
Part 9 Statement on Standards for Valuation Services
Statement 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Assets
Appendix A: Cross-References to Statements on Auditing Standards
Appendix B: Cross-References to Statements on Standards for Attestation Engagements
Appendix C: Cross-References to Statements on Standards for Accounting and Review Services
Index
390 Consideration of Omitted Procedures After the Report Date
411 The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
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
Part 3 Attestation
20 Defining Professional Requirements in Statements on Standards for Attestation Engagement
50 SSAE Hierarchy
101 Attestation Engagements
201 Agreed-Upon Procedures Engagements
301 Financial Forecasts and Projections
401 Reporting on Pro Forma Financial Information
501 Reporting on an Entity's Internal Control over Financial Reporting
601 Compliance Attestation
701 Management's Discussion and Analysis
Part 4 Accounting and Review Services
20 Defining Professional Requirements in Statements on Standards for Accounting and Review Services
50 Standards for Accounting and Review Services
100 Compilation and Review of Financial Statements
110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement
120 Compilation of Pro Forma Financial Information
200 Reporting on Comparative Financial Statements
300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
400 Communications between Predecessor and Successor Accountants
600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Part 5 Consulting Services
100 Consulting Services: Definitions and Standards
Part 6 Quality Control
10 A Firm's System of Quality Control
Part 7 Tax Services
Preface
100 Tax Return Positions
200 Answers to Questions on Tax Returns
300 Certain Procedural Aspects of Preparing Returns
400 Use of Estimates
500 Departure from a Position Previously Concluded in an Administrative Proceeding or Court Decision
600 Knowledge of Error: Return Preparation
700 Knowledge of Error: Administrative Proceeding
800 Form and Content of Advice to Taxpayers
Part 8 Personal Financial Planning 503
100 Basic Personal Financial Planning Engagement Functions and Responsibilities
200 Working with Other Advisors
300 Implementation Engagement Functions and Responsibilities
400 Monitoring and Updating Engagements--Functions and Responsibilities
500 Developing a Basis for Recommendations
Part 9 Statement on Standards for Valuation Services
Statement 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Assets
Appendix A: Cross-References to Statements on Auditing Standards
Appendix B: Cross-References to Statements on Standards for Attestation Engagements
Appendix C: Cross-References to Statements on Standards for Accounting and Review Services
Index
... weniger
Bibliographische Angaben
- Autor: Nick A. Dauber
- 2009, 5. Auflage., 550 Seiten, Maße: 23,8 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 047041152X
- ISBN-13: 9780470411520
Sprache:
Englisch
Kommentar zu "Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009"
0 Gebrauchte Artikel zu „Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009“
| Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
|---|
Schreiben Sie einen Kommentar zu "Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009".
Kommentar verfassen