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Preface vii
Summary of Key Changes xi
100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards 1
310 Appointment of the Independent Auditor 11
312 Audit Risk and Materiality in Conducting an Audit 22
315 Communications between Predecessor and Successor Auditors 37
316 Consideration of Fraud in a Financial Statement Audit 45
317 Illegal Acts by Clients 71
318 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 76
322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements 99
324 Service Organizations 110
325 Communication of Internal Control Related Matters Noted in an Audit 125
326 Evidential Matter 137
327 Performing Procedures 143
328 Auditing Fair Value Measurements and Disclosures 162
329 Analytical Procedures 170
330 The Confirmation Process 185
331 Inventories 199
332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 210
333 Management Representations 225
334 Related Parties 239
336 Using the Work of a Specialist 251
337 Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments 262
339 Audit Documentation 276
341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 287
342 Auditing Accounting Estimates 300
350 Audit Sampling 307
380 The Auditor's Communication with Those Charged with Governance 329
390 Consideration of Omitted Procedures After the Report Date 338
410/411 Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411) 344
420 Consistency of Application of Generally Accepted Accounting Principles 353
431 Adequacy of Disclosure in Financial Statements 359
504 Association with Financial Statements 361
508 Reports on Audited Financial Statements 368
530 Dating of the Independent Auditor's Report 397
532 Restricting the Use of an Auditor's Report 402
534 Reporting on Financial Statements Prepared for Use in Other Countries 405
543 Part of Audit Performed by Other Independent Auditors 410
544 Lack of Conformity with Generally Accepted Accounting Principles 421
550 Other Information in Documents Containing Audited Financial Statements 423
551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents 431
552 Reporting on Condensed Financial Statements and Selected Financial Data 440
558 Required Supplementary Information 447
560 Subsequent Events 453
561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report 462
623 Special Reports 467
625 Reports on the Application of Accounting Principles 492
634 Letters for Underwriters and Certain Other Requesting Parties 498
711 Filings under Federal Securities Statutes 538
722 Interim Financial Information 545
801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance 568
901 Public Warehouses: Controls and Auditing Procedures for Goods Held 575
2101 Attestation Engagements 581
2201 Agreed-upon Procedures Engagements 604
2301 Financial Forecasts and Projections 614
2401 Reporting on Pro Forma Financial Information 639
2501 Reporting on an Entity's Internal Control over Financial Reporting 649
2601 Compliance Attestation 663
2701 Management's Discussion and Analysis (MD&A) 676
3100 Compilation and Review of Financial Statements 683
3110 Compilations of Specified Elements, Accounts, or Items of a Financial Statement 719
3120 Compilation of Pro Forma Financial Information 722
3200 Reporting on Comparative Financial Statements 725
3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms 732
3400 Communications between Predecessor and Successor Accountants 734
3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans 738
PCAOB Auditing Standards 740
Cross-References to SASs, SSAEs, and SSARSs 749
List of AICPA Audit and Accounting Guides and Auditing Statements of Position 753
Other Auditing Publications in the GAAS Hierarchy 755
Index 757
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Hans Olav Haugen
reviewed Wiley Practitioner's Guide to GAAS 2008: Covering all SASs, SSAEs, SSARSs, and Interpretations on July 22, 2015
Wiley Practitioner's Guide to GAAS 2008: Covering all SASs, SSAEs, SSARSs, and Interpretations
How can auditing be such a robust policy tool when it so often fails. Are we becoming an audit society'the pathologically of excessive checking? This book attempts to provide an answer. It makes many interesting points, such as: auditing is an important constraint on the development of any performance measures, especially non-financial ones, or ones that cannot be audited; audits produce comfort and reassurance rather than critique; with respect to financial auditing, more accurate to speak of an "audit implosion" rather than an "audit explosion"; in the end, checking itself requires trust; have auditors earned that trust? While most people think that auditing is to detect fraud, that's not what financial auditors do. This is the "expectations gap," and the profession has done a lousy job with messaging and marketing the real function of an audit. This obfuscation is a feature, not a bug, and it's why I believe the CPA profession doesn't deserve a monopoly in this service. Monopolies don't innovate, and nowhere is that more evident than in auditing. Open it up to competition and all sorts of new offerings would enter the market: financial statement insurance, other providers of audit, etc. Also, the author doesn't really address how an audit firm can be independent if they are paid by the company they are auditing? This is a problem the profession simply doesn't want to address, instead crafting all sorts of picayune rules that make it look like they are concerned with independence in fact and appearance. I think the stock market exchanges should hire and pay the auditing firm, as they are in the best position to capitalize on the audit. But the author doesn't really address this issue at all. The book is very wonkish, somewhat turgid, and not a light read. It's also outdated, and is mostly UK examples. I still thought there were some good points, I just wished he expanded the analysis of what innovation could do to reform auditing. Blockchain is an obvious partial answer.
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Add Wiley Practitioner's Guide to GAAS 2008: Covering all SASs, SSAEs, SSARSs, and Interpretations, The clearest, easiest-to-use guide to understanding GAAS 2008 on the market-fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, , Wiley Practitioner's Guide to GAAS 2008: Covering all SASs, SSAEs, SSARSs, and Interpretations to your collection on WonderClub |