Wiley The Complete Guide To Auditing Standards And Other Professional Standards For Accountants 2008
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Nick A. Dauber,Anique Ahmed Qureshi,Marc H. Levine,Joel G. Siegel
Author : Nick A. Dauber,Anique Ahmed Qureshi,Marc H. Levine,Joel G. Siegel Publisher : John Wiley & Sons Page : 549 pages File Size : 49,7 Mb Release : 2008-07-07 Category : Study Aids ISBN : 9780470275931
Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008 by Nick A. Dauber,Anique Ahmed Qureshi,Marc H. Levine,Joel G. Siegel Pdf
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.
Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2009 by Nick A. Dauber Pdf
This practical and effective 'how-to' guide helps auditors and CPAs apply and comply with authoritative auditing standards. It explains the standards and their requirements fully, using technical terminology only when necessary.
Author : O. Ray Whittington,Patrick R. Delaney Publisher : John Wiley & Sons Page : 673 pages File Size : 53,9 Mb Release : 2007-12-04 Category : Business & Economics ISBN : 9780470135211
Wiley CPA Exam Review 2008 by O. Ray Whittington,Patrick R. Delaney Pdf
Completely revised for the new computerized CPA Exam Published annually, this comprehensive, four-volume study guide for the Certified Public Accountants (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Broken down into four volumes-Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts-these top CPA Exam review study guides worldwide provide: More than 2,700 practice questions Complete information on the new simulation questions A unique modular structure that divides content into self-contained study modules AICPA content requirements and three times as many examples as other study guides
Wiley Practitioner's Guide to GAAS 2015 by Joanne M. Flood Pdf
"This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job--identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement ... In 2014, the AICPA's Auditing Standards Board (ASB) issued the final standard in its clarity project--Using the Work of Internal Auditors. The ASB also issued new guidance on comfort letters, and the PCAOB has a new standard on auditing supplemental information. GAAS 2015 is completely updated to reflect the clarified standards and other new guidance."--Back cover.
Wiley Practitioner's Guide to GAAS 2008 by Michael J. Ramos Pdf
The clearest, easiest-to-use guide to understanding GAAS 2008 on themarket-fully updated! The 2008 edition includes Risk Assessment Standards effective for December 31, 2007, Financial Statement Audits. The only reference that offers the most comprehensive coverage of generally accepted auditing standards, practices, and procedures, Wiley Practitionerâ2s Guide to GAAS 2008 explains and interprets the standards in clear, easy-to-understand language. Offering the accounting professional a clear, accessible distillation of the official language of Statements on Standards for Attestation Engagements (SSAEs) and Statements on Standards for Accounting and Review Services (SSARSs), this invaluable resource provides advice on exactly when and how to remain fully compliant with each. Michael J. Ramos (Denver, CO) was an auditor with KPMG and now works as an author and consultant. He is the author of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Second Edition (0-471-74066-7) and The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors (0-471-71225-6).
Author : Joanne M. Flood Publisher : John Wiley & Sons Page : 1560 pages File Size : 53,5 Mb Release : 2012-12-18 Category : Study Aids ISBN : 9781118421451
Wiley Practitioner's Guide to GAAS 2013 by Joanne M. Flood Pdf
The 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 (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronounceument. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2013 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.
Assessing and Responding to Audit Risk in a Financial Statement Audit, October 2016 by AICPA Pdf
Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that allows auditors of all experience levels find answers to the issues they encounter in the field. Unique insights, examples, and a comprehensive case study clarify critical concepts and requirements.
Core Auditing Standards for Practitioners by Katharine Bagshaw,John Selwood Pdf
The only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors. Features practical examples that appeal to auditors with technical responsibilities Covers key topics such as smaller audits, management override of controls, documenting judgments, and dealing with accounting estimates and written presentations Ideal for practitioners in companies and accounting firms, as well as auditing students Includes access to a companion website with constantly updating ISAs and case studies Mixing theory with practical examples, Core Auditing Standards for Practitioners provides experienced audit staff with key ISA-related information they need to succeed.
The Essential Guide to Internal Auditing by K. H. Spencer Pickett Pdf
The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, practical guidance and checklists.
Author : Barry J. Epstein,Eva K. Jermakowicz Publisher : John Wiley & Sons Page : 1178 pages File Size : 43,6 Mb Release : 2008-03-28 Category : Business & Economics ISBN : 9780470135167
Wiley IFRS 2008 by Barry J. Epstein,Eva K. Jermakowicz Pdf
The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
Statement on Auditing Standards, Number 126 by AICPA Pdf
As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted), to supersede SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended (AICPA, Professional Standards, AU sec. 341 and AU-C sec. 570). SAS No. 126 does not change or expand SAS No. 59, as amended, in any significant respect. The ASB has moved forward with the clarity redraft of SAS No. 59, as amended, so that it is consistent with the format of the other clarified SASs that were recently issued as SASs No. 122, Statements on Auditing Standards: Clarification and Recodification, No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, and No. 125,Alert That Restricts the Use of the Auditor’s Written Communication. However, the ASB decided to delay convergence with International Standard on Auditing 570, Going Concern, pending the Financial Accounting Standards Board’s (FASB) anticipated development of accounting guidance addressing going concern. FASB issued an exposure draft, Going Concern, in October 2008, but based on recent decisions, FASB has divided the project into two separate and distinct phases. As a result, FASB projects to issue an exposure draft that addresses Phase 1, “The Liquidation Basis of Accounting,” in the second quarter of 2012, and to reissue an exposure draft that addresses Phase II, “Going Concern,” in the fourth quarter of 2012. SAS No. 126 addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. This SAS applies to all audits of financial statements regardless of whether the financial statements are prepared in accordance with a general purpose or a special purpose framework1. This SAS does not apply to an audit of financial statements based on the assumption of liquidation (for example, when [a] an entity is in the process of liquidation, [b] the owners have decided to commence dissolution or liquidation, or [c] legal proceedings, including bankruptcy, have reached a point at which dissolution or liquidation is probable).2
Wiley CIAexcel Exam Review 2014 by S. Rao Vallabhaneni Pdf
The definitive Certified Internal Auditor Exam preparation guide Designed to help you rigorously and thoroughly prepare for the Certified Internal Auditor (CIA) Exam, Wiley CIA Exam Review 2014 Part 1, Internal Audit Basics covers the key topics on Part I of the exam. These include compliance with the IIA's attribute standards; establishing a risk-based plan to determine the priorities of internal audit activity; the internal audit activity's role in organizational governance; performing other internal audit roles and responsibilities; governance, risk, and control knowledge elements; and audit engagement planning. Features a full exploration of theory and concepts Prepares students to properly understand the weight given to topics on the exam and react accordingly Includes indications of the level of difficulty for each topic in order to properly manage study time and focus areas Offers comprehensive coverage of exam material along with a glossary of applicable terminology Expert author S. Rao Vallabhaneni puts his twenty-five years of internal auditing and accounting management experience to work to bring you the definitive resource to help you prepare for the CIA Exam.
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz
Author : Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz Publisher : John Wiley & Sons Page : 264 pages File Size : 47,9 Mb Release : 2011-04-08 Category : Business & Economics ISBN : 9781444395891
Accounting Ethics by Ronald F. Duska,Brenda Shay Duska,Julie Anne Ragatz Pdf
This new edition of Accounting Ethics has been comprehensively updated to deal with the significant changes within the accounting profession since 2002; the authors systematically explore the new range of ethical issues that have arisen as a result of recent developments, including the financial crisis of 2008. Highlights the debates over the use of fair-value accounting and principles- versus rules-based standards Offers a comprehensive overview of ethics in accounting, as well as an examination of and recommendations for solving the current crisis in this field Investigates the nature and purpose of accounting Uses concrete examples and case studies, including current situations Examines the ethical responsibilities of individual accountants as well as accounting firms
Modern Auditing and Assurance Services by Philomena Leung,Paul Coram,Barry J. Cooper,Barry J Cooper, Bvsc Phddds,Peter Richardson Pdf
"Modern Auditing & Assurance Services, 6th edition, is written for courses in auditing and assurance at undergraduate, postgraduate and professional levels. The practice of auditing is explained in the context of auditing theory, concepts and current practice, with appropriate reference to the Australian auditing standards and the respective international standards on auditing. Auditors play a vital role in the current economic environment, with increasing responsibility for ensuring market integrity. The development of auditing practice reflects how the accounting profession responds to the complex demands of information, competition, corporate failures and technology. Auditing continues to evolve in response to the changing business and regulatory landscape to maintain its relevance and importance. This book is a comprehensive guide to the development and practice of audits of a financial report, with an authoritative insight into the fundamental role of auditors, the influences on audits, and related issues."--Publisher's website.