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9780471512806
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Partial table of contents: Introduction to SASs and General Standards. Relationship between the Auditor2s Appointment and Planning. Planning and Supervision. The Auditor2s Responsibility to Detect and Report Errors and Irregularities. Illegal Acts by Clients. Evidential Matter. Receivables and Inventories. Long-Term Investments. Working Papers. Auditing Accounting Estimates. Adherence to GAAP and the Meaning of ''Present Fairly in Conformity with GAAP22 in the Independent Auditor2s Report. Adequacy of Disclosure in Financial Statements. Part of Audit Performed by Other Independent Auditors. Required Supplementary Information. Special Reports--Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement. Letters for Underwriters. Public Warehouses: Internal Control Structure Policies and Procedures, and Auditing Procedures for Goods Held. Attestation Standards. Financial Forecasts and Projections. Appendix. Index.Carmichael, Douglas R. is the author of 'Auditing Standards and Procedures Manual 1990', published 1989 under ISBN 9780471512806 and ISBN 047151280X.
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