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pdf/txt下载_在线阅读全文

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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.

内容简介

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

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.

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目　　录

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　　　　　　　　　　　　　　

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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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

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

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