LEADER 05713nam 2200757 a 450 001 9910824469403321 005 20200520144314.0 010 $a9781283893282 010 $a1283893282 010 $a9781118419557 010 $a1118419553 035 $a(CKB)2550000000710761 035 $a(EBL)946968 035 $a(OCoLC)823230728 035 $a(SSID)ssj0000812074 035 $a(PQKBManifestationID)12382234 035 $a(PQKBTitleCode)TC0000812074 035 $a(PQKBWorkID)10859907 035 $a(PQKB)11187856 035 $a(Au-PeEL)EBL946968 035 $a(CaPaEBR)ebr10639284 035 $a(CaONFJC)MIL420578 035 $a(CaSebORM)9781118421451 035 $a(MiAaPQ)EBC946968 035 $a(OCoLC)858609711 035 $a(OCoLC)ocn858609711 035 $a(EXLCZ)992550000000710761 100 $a20121227d2013 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley practitioner's guide to GAAS 2013 $ecovering all SASs, SSAEs, SSARSs, and interpretations /$fJoanne M. Flood 205 $a10th ed. 210 $aHoboken, N.J. $cWiley$d2013 215 $a1 online resource (1224 p.) 300 $aDescription based upon print version of record. 311 08$a9781118421451 311 08$a1118421450 311 08$a9781118277263 311 08$a1118277260 320 $aIncludes bibliographical references and index. 327 $aWiley Practitioner's Guide to GAAS 2013: Covering all SAS's, SSAE's, SSARS's, and Interpretations; Contents; Preface; About the Author; Organization and Key Changes; AU 100-230 The Auditor's Responsibilities and Functions, Introduction to GAAS, and the General Standards (Including the Quality Control Standards); AU 311 Planning and Supervision; AU 312 Audit Risk and Materiality in Conducting an Audit; AU 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; AU 315 Communications Between Predecessor and Successor Auditors 327 $aAU 316 Consideration of Fraud in a Financial Statement Audit AU 317 Illegal Acts by Clients; AU 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; AU 322 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements; AU 324 Service Organizations; AU 325 Communicating Internal Control Related Matters Identified in an Audit; AU 326 Audit Evidence; AU 328 Auditing Fair Value Measurements and Disclosures; AU 329 Analytical Procedures; AU 330 The Confirmation Process; AU 331 Inventories 327 $aAU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333 Management Representations; AU 334 Related Parties; AU 336 Using the Work of a Specialist; AU 337 Inquiry of a Client's Lawyer Concerning Litigation,Claims, and Assessments; AU 339 Audit Documentation; AU 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern; AU 342 Auditing Accounting Estimates; AU 350 Audit Sampling; AU 380 The Auditor's Communication with Those Charged with Governance; AU 390 Consideration of Omitted Procedures After the Report Date 327 $aAU 410 Adherence to GAAPAU 420 Consistency of Application of Generally Accepted Accounting Principles; AU 431 Adequacy of Disclosure in Financial Statements; AU 504 Association with Financial Statements; AU 508 Reports on Audited Financial Statements; AU 530 Dating of the Independent Auditor's Report; AU 532 Restricting the Use of an Auditor's Report; AU 534 Reporting on Financial Statements Prepared for Use in Other Countries; AU 543 Part of Audit Performed by Other Independent Auditors; AU-C 600 Special Considerations-Audits of Group Financial Statements (Including the work of Component Auditors) 327 $aAU 544 Lack of Conformity with Generally Accepted Accounting Principles AU 550 Other Information in Documents Containing Audited Financial Statements; AU 551 Supplementary Information in Relation to the Financial Statements as a Whole; AU 552 Reporting on Condensed Financial Statements and Selected Financial Data; AU 558 Required Supplementary Information; AU 560 Subsequent Events; AU 561 Subsequent Discovery of Facts Existing at the Date of the Auditor's Report; AU 623 Special Reports; AU 625 Reports on the Application ofAccounting Principles 327 $aAU 634 Letters for Underwriters and Certain Other Requesting Parties 330 $aThe clearest, easiest-to-use guide to understanding GAAS 2013 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SAS's), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for 517 3 $aPractitioner's guide to GAAS 2013 517 3 $aWiley practitioner's guide to Generally Accepted Auditing Standards 2013 606 $aAuditing$xStandards$zUnited States 606 $aAccounting$xStandards$zUnited States 615 0$aAuditing$xStandards 615 0$aAccounting$xStandards 676 $a657.45 676 $a657.45021873 700 $aFlood$b Joanne M$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824469403321 996 $aWiley practitioner's guide to GAAS 2013$93927363 997 $aUNINA