The auditor's SAS field guide
Author(s)
Bibliographic Information
The auditor's SAS field guide
Wiley, c1999-
- 1999
- 2000
- 2001
- 2002
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Note
Includes index
Description and Table of Contents
- Volume
-
2002 ISBN 9780471137030
Description
This is a quick reference to all of the authoritative requirements in the Statements on Auditing Standards (SASs). Portable and designed to fit easily into your briefcase or pocket, it includes every core SAS performance and reporting requirement, and supplements existing GAAS guides.
- Volume
-
1999 ISBN 9780471348245
Description
This is a guide to all of the authoritative requirements of the Statements on Auditing Standards (SASs). Designed primarily as a supplement to Wiley "Practitioners' Guide to GAAS 99", it is specifically designed in a handy size to be carried by staff accountants during field audits or to the client's office. The authors present the SASs one-by-one and distil each one to its fundamental requirements in an easy-to-read style. It is also updated continuously online.
Table of Contents
- The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
- Appointment of the Independent Auditor
- 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
- Consideration of Fraud in a Financial Statement Audit
- Illegal Acts by Clients
- Consideration of Internal Control in a Financial Statement Audit
- The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
- Reports on the Processing of Transactions by Service Organizations
- Communication of Internal Control Related Matters Noted in an Audit
- Evidential Matter
- Analytical Procedures
- The Confirmation Process
- Inventories
- Auditing Investments
- Management 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
- Consideration of Omitted Procedures After the Report Date
- Adherence to GAAP (410) and the Meaning of Present Fairly in Conformity With GAAP in the Independent Auditor's Report (411)
- Consistency of Application of Generally Accepted Accounting Principles
- Adequacy of Disclosure in Financial Statements
- Association with Financial Statements
- Reports on Audited Financial Statements
- Dating of the Independent Auditor's Report
- Restricting the Use of an Auditor's Report
- Reporting on Financial Statements Prepared for Use in Other Countries
- Part of Audit Performed by Other Independent Auditors
- Lack of Conformity with Generally Accepted Accounting Principles
- Other Information in Documents Containing Audited Financial Statements
- Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
- Reporting on Condensed Financial Statements and Selected Financial Data
- Required Supplementary Information
- Subsequent Events
- Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
- Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
- Special Reports
- Reports on the Application of Accounting Principles
- Letters for Underwriters and Certain Other Requesting Parties
- Filings Under Federal Securities Statutes
- Interim Financial Information
- Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
- Public Warehouses: Controls and Auditing Procedures for Goods Held.
- Volume
-
2000 ISBN 9780471360544
Description
This guide presents the authoritative requirements of the Statements of Auditing Standards. The authors present each core SAS requirement and its fundamental requirements. The book works as a quick, stand-alone reference, or as a supplement to "Wiley Practitioner's Guide to GAAS".
Table of Contents
- Partial table of contents: The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
- Appointment of the Independent Auditor
- Planning and Supervision
- Reports on the Processing of Transactions by Service Organizations
- Communication of Internal Control Related Matters Noted in an Audit
- Evidential Matter
- Analytical Procedures
- Inventories
- Auditing Accounting Estimates
- Audit Sampling
- Communication With Audit Committees
- Consideration of Omitted Procedures After the Report Date
- Dating of the Independent Auditor's Report
- Restricting the Use of an Auditor's Report
- Reporting on Financial Statements Prepared for Use in Other Countries
- Required Supplementary Information
- Subsequent Events
- Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
- Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
- Public Warehouses: Controls and Auditing Procedures for Goods Held.
- Volume
-
2001 ISBN 9780471405306
Description
This work aims to present the authoritative requirements of the Statements of Auditing Standards in one user-friendly, pocket-sized format. The authors present each core SAS requirement one-by-one and distil each one into its fundamental requirements.
Table of Contents
- The Auditor's Responsibilities and Functions, Introduction to GAAS and the General Standards
- Appointment of the Independent Auditor
- 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
- Consideration of Fraud in a Financial Statement Audit
- Illegal Acts by Clients
- Consideration of Internal Control in a Financial Statement Audit
- The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements
- Service Organizations
- Communication of Internal Control Related Matters Noted in an Audit
- Evidential Matter
- Analytical Procedures
- The Confirmation Process
- Inventories
- Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
- Auditing Investments
- Management 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
- Consideration of Omitted Procedures After the Report Date
- Adherence to GAAP (410) and the Meaning of Present Fairly in Conformity With GAAP (411)
- Consistency of Application of Generally Accepted Accounting Principles
- Adequacy of Disclosure in Financial Statements
- Association With Financial Statements
- Reports on Audited Financial Statements
- Dating of the Independent Auditor's Report
- Restricting the Use of an Auditor's Report
- Reporting on Financial Statements Prepared for Use in Other Countries
- Part of Audit Performed by Other Independent Auditors
- Lack of Conformity With Generally Accepted Accounting Principles
- Other Information in Documents Containing Audited Financial Statements
- Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
- Reporting on Condensed Financial Statements and Selected Financial Data
- Required Supplementary Information
- Subsequent Events
- Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
- Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement
- Special Reports
- Reports on the Application of Accounting Principles
- Letters for Underwriters and Certain Other Requesting Parties
- Filings Under Federal Securities Statues
- Interim Financial Information
- Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
- Public Warehouses: Controls and Auditing Procedures for Goods Held.
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