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Wiley Practitioner's Guide to GAAS 2004

Librairie Eyrolles - Paris 5e

Wiley Practitioner's Guide to GAAS 2004

Wiley Practitioner's Guide to GAAS 2004

Covering all SASs, SSAEs, SSARSs, and Interpretations

Dan M. Guy, D.R. Carmichael, Linda Lach

778 pages, parution le 03/12/2003


The only complete, authoritative guide to making sense of GAAS 2004

From the authors who set ninety percent of the General Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists and questionnaires, the authors guide readers through each step of the auditing process.

Dan M. Guy worked for the AICPA for eighteen years. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach is a former director of professional development for the AICPA.


  • Update on the PCAOB and the Sarbanes-Oxley Act/New Exposure Drafts
  • 100-230 The Auditor s Responsibilities and Functions, Introduction to GAAS and the General Standards
  • 310 Appointment of the Independent Auditor
  • 311 Planning and Supervision
  • 312 Audit Risk and Materiality in Conducting an Audit
  • 313 Substantive Tests prior to the Balance Sheet Date
  • 315 Communications between Predecessor and Successor Auditors
  • 316 Consideration of Fraud in a Financial Statement Audit
  • 316A Consideration of Fraud in a Financial Statement Audit
  • 317 Illegal Acts by Clients
  • 319 Consideration of Internal Control in a Financial Statement Audit
  • 322 The Auditor s Consideration of the Internal Audit Function in an Audit of Financial Statements
  • 324 Service Organizations
  • 325 Communication of Internal Control Related Matters Noted in an Audit
  • 326 Evidential Matter
  • 328 Auditing Fair Value Measurements and Disclosures
  • 329 Analytical Procedures
  • 330 The Confirmation Process
  • 331 Inventories
  • 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • 333 Management Representations
  • 334 Related Parties
  • 336 Using the Work of a Specialist
  • 337 Inquiry of Client s Lawyer Concerning Litigation, Claims, and Assessments
  • 339 Audit Documentation
  • 341 The Auditor s Consideration of an Entity s Ability to Continue as a Going Concern
  • 342 Auditing Accounting Estimates
  • 350 Audit Sampling
  • 380 Communication with Audit Committees
  • 390 Consideration of Omitted Procedures After the Report Date
  • 410/411 Adherence to GAAP (410) and the Meaning of Present Fairly in Conformity with GAAP (411)
  • 420 Consistency of Application of Generally Accepted Accounting Principles
  • 431 Adequacy of Disclosure in Financial Statements
  • 504 Association with Financial Statements
  • 508 Reports on Audited Financial Statements
  • 530 Dating of the Independent Auditor s Report
  • 532 Restricting the Use of an Auditor s Report
  • 534 Reporting on Financial Statements Prepared for Use in Other Countries
  • 543 Part of Audit Performed by Other Independent Auditors
  • 544 Lack of Conformity with Generally Accepted Accounting Principles
  • 550 Other Information in Documents Containing Audited Financial Statements
  • 551 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
  • 552 Reporting on Condensed Financial Statements and Selected Financial Data
  • 558 Required Supplementary Information
  • 560 Subsequent Events
  • 561 Subsequent Discovery of Facts Existing at the Date of the Auditor s Report
  • 623 Special Reports
  • 625 Reports on the Application of Accounting Principles
  • 634 Letters for Underwriters and Certain Other Requesting Parties
  • 711 Filings under Federal Securities Statutes
  • 722 Interim Financial Information
  • 722A Interim Financial Information
  • 801 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance
  • 901 Public Warehouses: Controls and Auditing Procedures for Goods Held
  • 2101 Attestation Standards
  • 2201 Agreed-upon Procedures Engagements
  • 2301 Financial Forecasts and Projections
  • 2401 Reporting on Pro Forma Financial Information
  • 2501 Reporting on an Entity s Internal Control over Financial Reporting
  • 2601 Compliance Attestation
  • 2701 Management s Discussion and Analysis (MD&A)
  • 3100 Compilation and Review of Financial Statements
  • 3200 Reporting on Comparative Financial Statements
  • 3300 Compilation Reports on Financial Statements Included in Certain Prescribed Forms
  • 3400 Communications between Predecessor and Successor Accountants
  • 3600 Reporting on Personal Financial Statements Included in Written Personal Financial Plans
  • Appendix A: Cross-References to SASs, SSAEs, and SSARSs
  • Appendix B: List of AICPA Audit and Accounting Guides and Statements of Position
  • Appendix C: Other Auditing Publications in the GAAS Hierarchy
  • Index

L'auteur - Dan M. Guy

Dan M. Guy, PhD, CPA, lives in Santa Fe, New Mexico, where he has a litigation consulting practice. He completed an eighteen-year career with the AICPA in New York City in January 1998, where he had overall responsibility for, among other things, the Auditing Standards Board and the Accounting and Review Services Committee. Dr. Guy was Vice President, Auditing, at the AICPA from 1983 until 1996, when he became Vice President, Professional Standards and Services. Dr. Guy has written numerous books on auditing, sampling, and compilation and review. He has represented the profession on numerous occasions before Congress, various regulatory agencies, and at the international level. Prior to joining the AICPA, Dr. Guy was a professor of accounting at Texas Tech University and a visiting professor at the University of Texas at Austin. He was in public practice with KPMG Peat Marwick. In 1998, he received the John J. McCloy Award for outstanding contributions to audit quality in the US. The award was presented by the Public Oversight Board of the SEC Practice Section of the AICPA's Division for CPA Firms.

L'auteur - Linda Lach

CPA, lives in Fairfield, Connecticut. She is the former Associate Director for the Center for Financial Integrity at Baruch College and the former Director of Professional Development for the American Institute of Certified Public Accountants. At the AICPA, Linda was responsible for conferences, seminars, and self-study courses developed for the accounting profession. She has made numerous presentations and written articles on continuing education issues. Before joining the AICPA, she held various financial management positions and worked as an auditor for Touche Ross (currently Deloitte & Touche).

Caractéristiques techniques

Éditeur(s) Wiley
Auteur(s) Dan M. Guy, D.R. Carmichael, Linda Lach
Parution 03/12/2003
Nb. de pages 778
Format 19 x 23,5
Couverture Relié
Poids 1320g
Intérieur Noir et Blanc
EAN13 9780471352501


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