Wiley Practitioner's Guide to GAAS 2002: Covering All SASs, SSAEs, SSARSs and Interpretations Book

	The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards	100
	Appointment of the Independent Auditor	310
	Planning and Supervision	311
	Audit Risk and Materiality in Conducting an Audit	312
	Substantive Tests prior to the Balance Sheet Date	313
	Communications between Predecessor and Successor Auditors	315
	Consideration of Fraud in a Financial Statement Audit	316
	Illegal Acts by Clients	317
	Consideration of Internal Control in a Financial Statement Audit	319
	The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements	322
	Service Organizations	324
	Communication of Internal Control Related Matters Noted in an Audit	325
	Evidential Matter	326
	Analytical Procedures	329
	The Confirmation Process	330
	Inventories	331
	Auditing Derivative Instruments, Hedging Activities, and Investments in Securities	332
	Management Representations	333
	Related Parties	334
	Using the Work of a Specialist	336
	Inquiry of Client's Lawyer Concerning Litigation, Claims, and Assessments	337
	Working Papers	339
	The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern	341
	Auditing Accounting Estimates	342
	Audit Sampling	350
	Communication with Audit Committees	380
	Consideration of Omitted Procedures After the Report Date	390
	Adherence to GAAP (410) and the Meaning of "Present Fairly in Conformity with GAAP" (411)	410
	Consistency of Application of Generally Accepted Accounting Principles	420
	Adequacy of Disclosure in Financial Statements	431
	Association with Financial Statements	504
	Reports on Audited Financial Statements	508
	Dating of the Independent Auditor's Report	530
	Restricting the Use of an Auditor's Report	532
	Reporting on Financial Statements Prepared for Use in Other Countries	534
	Part of Audit Performed by Other Independent Auditors	543
	Lack of Conformity with Generally Accepted Accounting Principles	544
	Other Information in Documents Containing Audited Financial Statements	550
	Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents	551
	Reporting on Condensed Financial Statements and Selected Financial Data	552
	Required Supplementary Information	558
	Subsequent Events	560
	Subsequent Discovery of Facts Existing at the Date of the Auditor's Report	561
	Special Reports	623
	Reports on the Application of Accounting Principles	625
	Letters for Underwriters and Certain Other Requesting Parties	634
	Filings under Federal Securities Statutes	711
	Interim Financial Information	722
	Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance	801
	Public Warehouses: Controls and Auditing Procedures for Goods Held	901
	Attestation Standards	2101
	Agreed-upon Procedures Engagements	2201
	Financial Forecasts and Projections	2301
	Reporting on Pro Forma Financial Information	2401
	Reporting on an Entity's Internal Control over Financial Reporting	2501
	Compliance Attestation	2601
	Management's Discussion and Analysis (MD&A)	2701
	Compilation and Review of Financial Statements	3100
	Reporting on Comparative Financial Statements	3200
	Compilation Reports on Financial Statements Included in Certain Prescribed Forms	3300
	Communications between Predecessor and Successor Accountants	3400
	Reporting on Personal Financial Statements Included in Written Personal Financial Plans	3600
Appendix A	Cross-References to SASs, SSAEs, and SSARSs
Appendix B	List of AICPA Practice Alerts and Audit Issues Task Force Advisories
Appendix C	AICPA Audit and Accounting Guides, Auditing Practice Releases, and Current AICPA Risk Alerts
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