Wiley The Complete Guide to Auditing Standards, and Other Professional Standards for Accountants 2008
PCAOB Auditing Standards No. 1 References in Auditors? Reports to the Standards of the Public Company Accounting Oversight Board.
PCAOB Auditing Standards No. 2 An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements.
PCAOB Auditing Standards No. 3 Audit Documentation.
Part 2. Auditing.
Section 110. Responsibilities and Functions of the Independent Auditor.
Section 150. Generally Accepted Auditing Standards.
Section 161. The Relationship of Generally Accepted Auditing Standards to Quality Control Standards.
Section 201. Nature of General Standards.
Section 210. Training and Proficiency of the Independent Auditor.
Section 220. Independence.
Section 230. Due Professional Care in the Performance of Work.
Section 310. Appointment of the Independent Auditor.
Section 311. Planning and Supervision.
Section 312. Audit Risk and Materiality.
Section 313. Substantive Tests Before the Balance Sheet Date.
Section 315. Communications Between Predecessor and Successor Auditors.
Section 316. Consideration of Fraud in a Financial Statement Audit.
Section 317. Illegal Acts by Clients.
Section 319. Consideration of Internal Control in a Financial Statement Audit.
Section 322. The Auditors' Consideration of the Internal Audit Function in an Audit of Financial Statements.
Section 324. Service Organizations.
Section 325. Communication of Internal Control Related Matters Noted in an Audit.
Section 326. Evidential Matter.
Section 328. Auditing Fair Value Measurements and Disclosures.
Section 329. Analytical Procedures.
Section 330. The Confirmation Process.
Section 331. Inventories.
Section 332. Auditing Derivative Instruments, Hedging Activities, and Investments in Securities.
Section 333. Management Representations.
Section 334. Related Parties.
Section 336. Using the Work of a Specialist.
Section 337. Inquiry of a Client's Lawyer Concerning Litgation, Claims, and Assessments.
Section 339. Audit Documentation.
Section 341. Ability of the Entity to Continue as a Going Concern.
Section 342. Auditing Accounting Estimates.
Section 350. Audit Sampling.
Section 380. Communication with Audit Committees.
Section 390. Consideration of Omitted Procedures After the Report Date.
Section 411. The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles?
Section 420. Consistency of Application of Generally Accepted Accounting Principles.
Section 431. Adequacy of Disclosure in Financial Statements.
Section 504. Association with Financial Statements.
Section 508. Reports on Audited Financial Statements.
Section 530. Dating of the Independent Auditor's Report.
Section 532. Restricting the Use of an Auditor's Report.
Section 534. Reporting on Financial Statements Prepared for Use in Other Countries.
Section 543. Part of Audit Performed by Other Independent Auditors.
Section 544. Lack of Conformity with Generally Accepted Accounting Principles.
Section 550. Other Information in Documents Containing Audited Financial Statements.
Section 551. Reporting on Information Accompanying the Financial Statements.
Section 552. Reporting on Condensed Financial Statements and Selected Financial Data.
Section 558. Required Supplementary Information.
Section 560. Subsequent Events.
Section 561. Subsequent Discovery of Facts Existing at the Date of the Auditor's Report.
Section 623. Special Reports.
Section 625. Reports on the Application of Accounting Principles.
Section 634. Letters for Underwriters and Certain Other Requesting Parties.
Section 711. Filings Under Federal Securities Statutes.
Section 722. Interim Financial Information.
Section 801. Compliance Auditing Considerations in Audits of Governmental Entities.
Section 901. Public Warehouses? Controls and Auditing Procedures for Goods Held.
Part 3. Attestation.
Section 101. Attest Engagements.
Section 201. Agreed Upon Procedures Engagements.
Section 301. Forecasts and Projections.
Section 401. Reporting on Pro Forma Financial Information.
Section 501. Reporting on an Entity's Internal Control Over Financial Reporting.
Section 601. Compliance Attestation.
Section 701. Management’s Discussion and Analysis.&
Part 4. Accounting and Review.
Section 50. Standards for Accounting and Review Services.
Section 100. Compilation and Review of Financial Statements.
Section 200. Reporting on Comparative Financial Statements.
Section 300. Compilation Reports on Financial Statements.
Section 400. Communication Between Predecessor and Successor Accountants.
Section 600. Reporting on Personal Financial Statements Included in Written Personal Financial Plans.
Part 5. Consulting Services (NEW).
Part 6. Responsibilities in Tax Practice (NEW).
Part 7. Quality Controls (NEW).
Part 8. Litigation Support Services (NEW).
Part 9. Business Valuation Services (NEW).
Part 10. Appendices.
Appendix A. Cross-References to Statements on Auditing Standards.
Appendix B. Cross-Reference to Statements on Standards for Attestation Engagements.
Appendix C. Cross-Reference to Statements on Standards for Accounting and Review Services.
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.
Anique Ahmed Qureshi, PhD, CPA, CIA, has written and published ten books and is professor of accounting and information systems at Queens College of the City University of New York.
MARC H. LEVINE, PhD, CPA, has written five books on auditing and financial accounting topics.
Joel G. Siegel, PhD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Dr. Siegel has acted as consultant in accounting issues to many organizations, including IT&T, Citicorp, and Person-Wolinsky CPA Review.