rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Wiley practitioner's guide to GAAS
    sub title: covering all SASs, SSAEs, SSARSs, PCAOB auditing standards and interpretations
    part number: 2014
  title info:
    title: Wiley practitioner's guide to Generally Accepted Auditing Standards
  title info:
    title: Practitioner's guide to GAAS
  name:
    name part: Flood, Joanne M.
    role:
      role term: creator
    role:
      role term: author.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: nju
    date issued: 2014
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (xv, 1021 pages)
  abstract: 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 explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. De.
  table of contents: Cover; Title Page; Copyright; Contents; Preface; About the Author; Organization and Key Changes; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C Effective date and Applicability; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy.
  table of contents: Interpretive PublicationsOther Auditing Publications; Independence2; Professional Skepticism; Interpretations; Techniques For Application; Management's Responsibilities; Auditor's Responsibilities; AU-C 210 Terms of Engagement; AU-C Effective date and Applicability; Applicability; Definitions of Terms; Objectives; Fundamental Requirements; Engagement Acceptance; Interpretations; Techniques for Application; Engagement Letter; Inquiries of the Predecessor Auditor; Illustration; AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards.
  table of contents: AU-C Effective date and ApplicabilityIntroduction; Au 220 Definitions of Terms; Objectives of AU-C Section 220; Fundamental Requirements; Quality Control Standards; Independence1; Due Care in the Performance of Work; Interpretations; Techniques for Application; Establishment of Quality Control Policies and Procedures; Elements of Quality Controls; Supervision; Administration of a Quality Control System; AU-C 230 Audit Documentation; AU-C Effective date and Applicability; AU Definitions of Terms; Objectives of AU-C Section 230; Fundamental Requirements; Requirement for Audit Documentation.
  table of contents: Form, Content, and Extent of Audit DocumentationOwnership and Confidentiality; Documentation Requirements in Other Sections; Interpretations; Providing Access to or Copies of Audit Documentation to a Regulator (Issued July 1994; Revised June 1996; Revised October 2000; Revised January 2002; Revised December 2005; Revised December 15, 2012); Techniques for Application; Standardization of Audit Documentation; Preparation of Audit Documentation; Quality of Audit Documentation; AU-C Illustrations; AU-C 240 Consideration of Fraud in a Financial Statement Audit.
  table of contents: AU-C Effective date and ApplicabilityAU-C Definitions of Terms; Objectives of AU-C Section 240; Fundamental Requirements; Basic Requirement; Professional Skepticism; Engagement team Discussion About Fraud (Brainstorming); Obtaining Information Needed to Identify Fraud Risks; Identifying Fraud Risks; Assessing Identified Risks; Responding to the Results of the Assessment; Evaluating Audit Evidence; Communication About Possible Fraud to Management and Those Charged with Governance; Documentation; Interpretations; Techniques for Application; Management's Responsibilities.
  note: Joanne M. Flood.
  note: Print version cataloged as a continuing resource by Library of Congress.
  note: Description and Characteristics of Fraud.
  note: Includes bibliographical references and index.
  subject:
    geographic code: n-us---
  subject:
    topic: Auditing
    topic: Standards
    geographic: United States
  subject:
    topic: Accounting
    topic: Standards
    geographic: United States
  classification: HF5616.U5 W558 2014
  classification: 657.45021873
  related item:
    title info:
      title: Wiley Practitioner's Guide to GAAS 2014 : Covering all SASs, SSAEs, SSARSs, and Interpretations
    name:
      name part: Flood, Joanne M.
    origin info:
      publisher: Hoboken : Wiley, ©2014
  identifier: 9781118872215
  identifier: 1118872215
  identifier: 9781118872208
  identifier: 1118872207
  identifier: 9781118734032
  identifier: 1118734033
  identifier: 9781118872598
  identifier: 1118872592
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: NhCcYBP
    record creation date: 140412
    record change date: 20260214214806.0
    record identifier: in00004682805
    language of cataloging:
      language term: eng