Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008Wiley 审计标准大全和其他会计师专业标准 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

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 2008 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 2008 represents a comprehensive, up-to-date compendium of current auditing 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, Litigation Support Services, Business Valuation Services and Consulting Services standards

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 2008 also serves as an easy-to-use resource for CPA candidates preparing for the Auditing section of the CPA Exam.

Part 1 Auditing Standards of the PCAOB

　References in Auditor' s Reports to the Standards of the Public Company Accounting Oversight Board

　Audit Documentation

　Reporting on Whether a Previously Reported Material Weakness Continues to Exist

　An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements

Part 2 Auditing

　Responsibilities and Functions of the Independent Auditor

　Defining Professional Requirements in Statements on Auditing Standards

　Generally Accepted Auditing Standards

　The Relationship of Generally Accepted Auditing Standards to Quality Control Standards

　Nature of the General Standards

　Training and Proficiency of the Independent Auditor

　Independence

　Due Professional Care in the Performance of Work　　　　　　　　　　　　　　

　Appointment of the Independent Auditor

　Planning and Supervision

　Audit Risk and Materiality

　Communications between Predecessor and Successor Auditors

　Consideration of Fraud in a Financial Statement Audit

　Illegal Acts by Clients

　Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

　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

　Auditing Fair Value Measurements and Disclosures

　Analytical Procedures

　The Confirmation Process

　Inventories

　Auditing Derivative Instruments, Hedging Activities, and Investments in Securities

　Management Representation

　Related Parties

　Using the Work of a Specialist

　Inquiry of Client' s Lawyer Concerning Litigation, Claims, and Assessments

　Audit Documentation

　Ability of the Entity to Continue as a Going Concern

　Auditing Accounting Estimates

　Audit Sampling

　Communication with Audit Committees

　Consideration of Omitted Procedures After the Report Date

　The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles".

　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

　……

Part 3 Attestation

Part 4 Accounting and Review Services

Part 5 Consulting Aervices

Part 6 Quality Control

Part 7 Tax Services

Part 8 Personal Financial Planning

Part 9 Statement on Standards for Valuation Services

Appendix A:Cross-References to Statements on Auditing Standards

Appendix B:Cross-References to Standards for Attestation Engagements

Appendix C:Cross-References to Standards for Accounting and Review Services

Index

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作者简介：

Nick A. Dauber, MS, CPA, is author of The Vest Pocket CPA (Wiley), Corporate Controller's Handbook of Financial Management, and Barron's How to Prepare for the CPA Exam. He is an accounting practitioner and instructor of auditing and tax at Queens College of the City University of New York.

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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 2008 is filled with charts, checklists, diagrams, report forms, schedules, tables, exhibits, examples, practice aids, and step–by–step instructions for your maximum ease of use.