Auditing standards and procedures manual

著者

• Carmichael, D. R. (Douglas R.)
• Benis, Martin

書誌事項

Auditing standards and procedures manual

D.R. Carmichael, Martin Benis

（The Wiley/Ronald series in professional accounting and business）

Wiley, c1987-

• 1986-87
• 1988
• 1989
• 1990
• 1991
• 1992
• 1993
• 1996
• 1996: pbk

注記

"A Ronald Press publication."

Includes index

内容説明・目次

巻冊次

1996 ISBN 9780471138389

内容説明

This manual converts the official language of the Statements on Auditing Standards (SAS) into language that is easy to understand and read. It allows the reader to precisely identify the minimum requisites of an SAS. The text is divided into sections on effective data and applicability, definitions, objectives, fundamental requirements, and techniques of application.

目次

• Partial table of contents:
• Introduction to SASs and General Standards
• Planning and Supervision
• Illegal Acts by Clients
• Evidential Matter
• Analytical Procedures
• Inventories
• Long-Term Investments
• Related Parties
• Working Papers
• Auditing Accounting Estimates
• Audit Sampling
• Communication with Audit Committees
• Segment Information
• Association with Financial Statements
• Dating of the Independent Auditor's Report
• Part of Audit Performed by Other Independent Auditors
• Required Supplementary Information
• Subsequent Events
• Special Reports
• Interim Financial Information
• Attestation Standards
• Financial Forecasts and Projections
• Compliance Attestation
• Appendix
• Index.

巻冊次

1996: pbk ISBN 9780471254744

内容説明

This text converts the official language of the Statements on Auditing Standards (SAS) into a language that should be easy to understand and read. It allows readers to identify the minimum requisites of an SAS and is divided into several parts: ctive data and applicability, definitions, objectives, fundamental requirements, and techniques of application.

目次

• Partial table of contents:
• Introduction to SASs and General Standards
• Planning and Supervision
• Illegal Acts by Clients
• Evidential Matter
• Analytical Procedures
• Inventories
• Long-Term Investments
• Related Parties
• Working Papers
• Auditing Accounting Estimates
• Audit Sampling
• Communication with Audit Committees
• Segment Information
• Association with Financial Statements
• Dating of the Independent Auditor's Report
• Part of Audit Performed by Other Independent Auditors
• Required Supplementary Information
• Subsequent Events
• Special Reports
• Interim Financial Information
• Attestation Standards
• Financial Forecasts and Projections
• Compliance Attestation
• Appendix
• Index.

巻冊次

1990 ISBN 9780471512806

内容説明

This book reduces the official language of Statements on Auditing Standards (SASs) to understandable advice. It is designed to help independent auditors in the application of and compliance with Generally Accepted Auditing Standards (GAAS). Auditors are provided with explanations, definitions and concise listing to the requirements, without the extraneous protective language of the SASs themselves. Advice for implementation is provided, based on the authors' inside expertise, as well as practical checklists, reports, questionnaires and letters.

目次

• Introduction to SASs and General Standards
• Relationship Between the Auditor's Appointment and Planning
• Planning and Supervision
• Audit Risk and Materiality in Conducting an Audit
• Substantive Tests Prior to the Balance-Sheet Date
• Communications Between Predecessor and Successor Auditors
• The Auditor's Responsibility to Detect and Report Errors and Irregularities
• Illegal Acts by Clients
• Consideration of the Internal Control Structure in a Financial Statement Audit
• The Effect of an Internal Audit Function on the Scope of the Independent Audit
• Special-Purpose Reports on Internal Accounting Control at Service Organizations
• Communication of Internal Control Structure Related Matters Noted in an Audit
• Evidential Matter
• Analytical Procedures
• Receivables and Inventories
• Long-Term Investments
• Client Representations
• Related Parties
• Using the Work of a Specialist
• Inquiry of Client's Lawyer Concerning Litigation, Claims and Assessments
• Working Papers
• The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
• Auditing Accounting Estimates
• Audit Sampling
• Communication with Audit Committees.

巻冊次

1991 ISBN 9780471530275

内容説明

This manual intends to reduce the official language of Statements on Auditing Standards (SASs) to easy-to-read and understandable advice. It is designed to help independent auditors in the application of and compliance with generally accepted auditing standards. One of its key features is the separation of those things specifically required from advice, observations and other subordinate information. Thus, an auditor may quickly identify the minimum requirements of an SAS. The book may also be used by auditing educators to prepare lectures and quickly determine areas of emphasis.

目次

• Partial table of contents:
• Planning and Supervision
• Audit Risk and Materiality in Conducting an Audit
• Communications Between Predecessor and Successor Auditors
• The Auditor's Responsibility to Detect and Report Errors and Irregularities
• Illegal Acts by Clients
• Special-Purpose Reports on Internal Accounting Control at Service Organizations
• Evidential Matter
• Using the Work of a Specialist
• The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
• Consistency of Application of Generally Accepted Accounting Principles
• Other Information in Documents Containing Audited Financial Statements
• Special Reports--Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
• Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance
• Financial Forecasts and Projections
• Appendix
• Index.

巻冊次

1992 ISBN 9780471558361

内容説明

This guide to Statements on Auditing Standards (SAS) provides practical aids for the implementation of techniques, as well as interpretations and usage recommendations that make compliance easier and more efficient. Practical checklists are included, along with letters and questionnaires.

目次

• Partial table of contents:
• Planning and Supervision
• Audit Risk and Materiality in Conducting an Audit
• Illegal Acts by Clients
• The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
• Evidential Matter
• Analytical Procedures
• Receivables and Inventories
• Long-Term Investments
• Client Representations
• Related Parties
• Using the Work of a Specialist
• Working Papers
• Auditing Accounting Estimates
• Audit Sampling
• Communication with Audit Committees
• Adequacy of Disclosure in Financial Statements
• Segment Information
• Reports on Audited Financial Statements
• Part of Audit Performed by Other Independent Auditors
• Required Supplementary Information
• Subsequent Events
• Special Reports
• Reports on the Application of Accounting Principles
• Letters for Underwriters
• Filings Under Federal Securities Statutes
• Attestation Standards
• Financial Forecasts and Projections
• Appendix
• Index.

巻冊次

1993 ISBN 9780471590712

内容説明

This guide to SAS (Statements on Auditing Standards) cuts through obscure SAS language, providing practical aids for the implementation of techniques as well as step by step explanations, interpretations and usage recommendations, which make compliance easier and more efficient. Advice for implementation is provided, based on the authors'expertise, as well as practical checklists, reports, questionnaires and letters. The guide is divided into effective date and applicability, definitions, objectives, fundamental requirements, techniques of application, and illustrations

目次

• Partial table of contents:
• Relationship Between the Auditor's Appointment and Planning
• Planning and Supervision
• Illegal Acts by Clients
• Communication of Internal Control Structure Related Matters Noted in an Audit
• Evidential Matter
• Analytical Procedures
• The Confirmation Process
• Long-Term Investments
• Client Representations
• Using the Work of a Specialist
• Working Papers
• Auditing Accounting Estimates
• Audit Sampling
• Communication with Audit Committees
• Segment Information
• Reports on Audited Financial Statements
• Dating of the Independent Auditor's Report
• Required Supplementary Information
• Subsequent Events
• Special Reports
• Letters for Underwriters
• Reporting on Internal Accounting Control
• Financial Forecasts and Projections
• Reporting on ProForma Financial Information
• Appendix
• Index.

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詳細情報

• NII書誌ID(NCID): BA0130112X
• ISBN:
  • 0471856428
  • 0471600296
  • 0471502251
  • 047151280X
  • 0471530271
  • 0471558362
  • 0471590711
  • 047113838X
  • 0471254746
• LCCN: 84025789
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: v.
• 大きさ: 24-28 cm
• 分類:
  • LCC : HF5667
  • DC19 : 657/.45/0218
• 件名:
  • LCSH : Auditing -- Standards -- United States
• 親書誌ID:
  • BA01301196