{"product_id":"the-complete-cpa-reference-paperback-softback-9781118115886","title":"The Complete CPA Reference (Paperback \/ softback) 9781118115886","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Complete CPA Reference\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"4\"\u003eNick A. Dauber (Author), Jae K. Shim (Author), Joel G. Siegel (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781118115886, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 15 May 2012\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e752 pages\u003cbr\u003e25.4 x 17.8 x 2.8 cm, 1.17 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eThe newly updated fast-reference problem solver\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eThe Complete CPA Desk Reference\u003c\/i\u003e—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q \u0026amp; A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eIncludes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB\u003c\/li\u003e \u003cli\u003eIncorporates Accounting Standards Codification (ASC) throughout the book\u003c\/li\u003e \u003cli\u003eAdds new chapters on professional ethics and quality controls for CPA firms\u003c\/li\u003e \u003cli\u003eFeatures a new section on International Financial Reporting Standards (IFRS)\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePacked with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eAbout the Authors xxi\u003c\/p\u003e \u003cp\u003eAcknowledgments xxiii\u003c\/p\u003e \u003cp\u003eIntroduction xxv\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I \u003c\/b\u003e\u003cb\u003eCommonly Used Generally Accepted Accounting Principles\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: The Income Statement 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIncome Statement Format 4\u003c\/p\u003e \u003cp\u003eComprehensive Income 4\u003c\/p\u003e \u003cp\u003eExtraordinary Items 5\u003c\/p\u003e \u003cp\u003eNonrecurring Items 6\u003c\/p\u003e \u003cp\u003eDiscontinued Operations 6\u003c\/p\u003e \u003cp\u003eRevenue Recognition 8\u003c\/p\u003e \u003cp\u003eOther Revenue Considerations 18\u003c\/p\u003e \u003cp\u003eMultiple Deliverables 18\u003c\/p\u003e \u003cp\u003eSoftware Revenue Recognition 19\u003c\/p\u003e \u003cp\u003eResearch and Development Costs 20\u003c\/p\u003e \u003cp\u003eAdvertising Costs 23\u003c\/p\u003e \u003cp\u003eRestructuring Charges 23\u003c\/p\u003e \u003cp\u003eOther Expense Considerations 23\u003c\/p\u003e \u003cp\u003eEarnings per Share 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: The Balance Sheet 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAssets 33\u003c\/p\u003e \u003cp\u003eLiabilities 57\u003c\/p\u003e \u003cp\u003eFair Value Measurements 71\u003c\/p\u003e \u003cp\u003eFair Value Option for Financial Assets and Financial Liabilities 73\u003c\/p\u003e \u003cp\u003eStockholders’ Equity 77\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: Statement of Cash Flows and Other Disclosures 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 91\u003c\/p\u003e \u003cp\u003eInterim Reporting 103\u003c\/p\u003e \u003cp\u003ePersonal Financial Statements 107\u003c\/p\u003e \u003cp\u003eIncorporation of a Business 110\u003c\/p\u003e \u003cp\u003ePartnerships 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 \u003c\/b\u003e\u003cb\u003eAccounting and Disclosures 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHierarchy of GAAP 113\u003c\/p\u003e \u003cp\u003eFASB Accounting Standards Codification 113\u003c\/p\u003e \u003cp\u003eAccounting Changes 114\u003c\/p\u003e \u003cp\u003ePrior-Period Adjustments 121\u003c\/p\u003e \u003cp\u003eDisclosure of Accounting Policies 122\u003c\/p\u003e \u003cp\u003eDevelopment-Stage Companies 123\u003c\/p\u003e \u003cp\u003eTroubled Debt Restructuring 124\u003c\/p\u003e \u003cp\u003eSegmental Reporting 127\u003c\/p\u003e \u003cp\u003eImputing Interest on Notes 133\u003c\/p\u003e \u003cp\u003eAccounting for Futures Contracts 135\u003c\/p\u003e \u003cp\u003eOil- and Gas-Producing Companies 138\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 \u003c\/b\u003e\u003cb\u003eKey Financial Accounting Areas 139\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConsolidations 139\u003c\/p\u003e \u003cp\u003eBusiness Combinations 143\u003c\/p\u003e \u003cp\u003eInvestments in Securities 148\u003c\/p\u003e \u003cp\u003eLeases 156\u003c\/p\u003e \u003cp\u003ePension Plans 170\u003c\/p\u003e \u003cp\u003eOther Postretirement Benefits 183\u003c\/p\u003e \u003cp\u003eIncome Tax Accounting 184\u003c\/p\u003e \u003cp\u003eForeign Currency Translation and Transactions 189\u003c\/p\u003e \u003cp\u003eU.S. GAAP versus IFRS 200\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II \u003c\/b\u003e\u003cb\u003eAnalyzing Financial Statements\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 \u003c\/b\u003e\u003cb\u003eFinancial Statement Analysis 219\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 219\u003c\/p\u003e \u003cp\u003eHorizontal and Vertical Analysis 221\u003c\/p\u003e \u003cp\u003eBalance Sheet Analysis 222\u003c\/p\u003e \u003cp\u003eIncome Statement Analysis 239\u003c\/p\u003e \u003cp\u003eBankruptcy Prediction 249\u003c\/p\u003e \u003cp\u003eLiquidation Value 251\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III \u003c\/b\u003e\u003cb\u003eManagerial Accounting Applications\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 \u003c\/b\u003e\u003cb\u003eAppraising Segmental Performance 255\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe What and Why of Responsibility Accounting 255\u003c\/p\u003e \u003cp\u003eCost Center Performance and Standard Costs 258\u003c\/p\u003e \u003cp\u003eFlexible Budgets and Performance Reports 276\u003c\/p\u003e \u003cp\u003eProfit Centers and Segmented Reporting 278\u003c\/p\u003e \u003cp\u003eProfit Variance Analysis 281\u003c\/p\u003e \u003cp\u003eSingle-Product Firms 282\u003c\/p\u003e \u003cp\u003eMultiproduct Firms 282\u003c\/p\u003e \u003cp\u003eManagerial Planning and Decision Making 287\u003c\/p\u003e \u003cp\u003eHow to Measure the Performance of Investment Centers 288\u003c\/p\u003e \u003cp\u003eInvestment Decisions under ROI and RI 292\u003c\/p\u003e \u003cp\u003eMore on Economic Value Added 293\u003c\/p\u003e \u003cp\u003eCorporate Balanced Scorecard 295\u003c\/p\u003e \u003cp\u003eHow to Price Goods and Services Transferred 296\u003c\/p\u003e \u003cp\u003eAlternative Transfer Pricing Schemes 297\u003c\/p\u003e \u003cp\u003eBudgeting and Financial Planning 299\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 \u003c\/b\u003e\u003cb\u003eAnalysis of Projects, Proposals, and Special Situations 309\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCost–Volume–Profit and Breakeven Analysis 309\u003c\/p\u003e \u003cp\u003eShort-Term, Nonroutine Decisions 320\u003c\/p\u003e \u003cp\u003eTheory of Constraints 327\u003c\/p\u003e \u003cp\u003eLife-Cycle Costs and Target Costing 327\u003c\/p\u003e \u003cp\u003eActivity-Based Costing 331\u003c\/p\u003e \u003cp\u003eJust-in-Time and Total Quality Management 334\u003c\/p\u003e \u003cp\u003eTaguchi Method of Quality Control 338\u003c\/p\u003e \u003cp\u003eBackflush Costing 339\u003c\/p\u003e \u003cp\u003eEnvironmental Costs and Ecoefficiency 342\u003c\/p\u003e \u003cp\u003eTime Value Fundamentals 346\u003c\/p\u003e \u003cp\u003eCapital Budgeting 350\u003c\/p\u003e \u003cp\u003eMACRS Rule 363\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 \u003c\/b\u003e\u003cb\u003eQuantitative Applications and Modeling in Accounting 369\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatistical Analysis and Evaluation 369\u003c\/p\u003e \u003cp\u003eRegression Analysis 374\u003c\/p\u003e \u003cp\u003eTrend Analysis 378\u003c\/p\u003e \u003cp\u003eRegression Statistics 380\u003c\/p\u003e \u003cp\u003eQuantitative Methods for Accounting 386\u003c\/p\u003e \u003cp\u003eDecision Making 387\u003c\/p\u003e \u003cp\u003eDecision Making under Certainty 387\u003c\/p\u003e \u003cp\u003eDecision Making under Uncertainty 388\u003c\/p\u003e \u003cp\u003eLinear Programming and Shadow Prices 394\u003c\/p\u003e \u003cp\u003eGoal Programming and Multiple Goals 398\u003c\/p\u003e \u003cp\u003eLearning Curve 402\u003c\/p\u003e \u003cp\u003eInventory Planning and Control 404\u003c\/p\u003e \u003cp\u003eProgram Evaluation and Review Technique 411\u003c\/p\u003e \u003cp\u003eProject Budgeting and Control Using Earned Value Analysis 416\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV \u003c\/b\u003e\u003cb\u003eAuditing, Compiling, and Reviewing Financial Statements\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 \u003c\/b\u003e\u003cb\u003eAuditing Procedures 425\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRisk Assessment Procedures 425\u003c\/p\u003e \u003cp\u003eThe Entity and Its Environment 426\u003c\/p\u003e \u003cp\u003eInternal Control 426\u003c\/p\u003e \u003cp\u003eSubstantive Procedures 442\u003c\/p\u003e \u003cp\u003eAudit Reports 451\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 \u003c\/b\u003e\u003cb\u003eCompilation, Review, and Other Reporting Services 463\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCompilation of Financial Statements 463\u003c\/p\u003e \u003cp\u003eReview of Financial Statements 470\u003c\/p\u003e \u003cp\u003eAccountant’s Consideration of Obtaining an Updating Representation Letter from Management 480\u003c\/p\u003e \u003cp\u003eDocumentation in a Review Engagement 481\u003c\/p\u003e \u003cp\u003eRestricting the Use of an Accountant’s Compilation or Review Report 485\u003c\/p\u003e \u003cp\u003eConsideration of an Entity’s Ability to Continue as a Going Concern 486\u003c\/p\u003e \u003cp\u003eSubsequent Events 486\u003c\/p\u003e \u003cp\u003eSubsequent Discovery of Facts Existing at the Date of the Report 487\u003c\/p\u003e \u003cp\u003eChange in Engagement from Audit or Review to Compilation 487\u003c\/p\u003e \u003cp\u003eReporting on Prescribed Forms 488\u003c\/p\u003e \u003cp\u003eCommunication between Successor and Predecessor Accountants 490\u003c\/p\u003e \u003cp\u003eCompilation of Specified Elements, Accounts, or Items of a Financial Statement 490\u003c\/p\u003e \u003cp\u003eCompilation of Pro Forma Financial Information 494\u003c\/p\u003e \u003cp\u003eCommunicating to Management and Others in a Compilation or Review Engagement 498\u003c\/p\u003e \u003cp\u003eReports on Prospective Financial Statements 499\u003c\/p\u003e \u003cp\u003eAttest Engagements 511\u003c\/p\u003e \u003cp\u003eExamination of an Entity’s Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (SSAE 15) 518\u003c\/p\u003e \u003cp\u003eIntegration with the Financial Statement Audit 534\u003c\/p\u003e \u003cp\u003eReporting on Controls at a Service Organization 546\u003c\/p\u003e \u003cp\u003eCompliance Attestation 555\u003c\/p\u003e \u003cp\u003eManagement’s Discussion and Analysis 557\u003c\/p\u003e \u003cp\u003ePersonal Financial Statements Included in Written Personal Financial Plans 557\u003c\/p\u003e \u003cp\u003eReporting on Comparative Statements 559\u003c\/p\u003e \u003cp\u003eSpecial Reports 564\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 \u003c\/b\u003e\u003cb\u003eAuditing Standards 573\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSAS 1—Codification of Auditing Standards and Procedures 573\u003c\/p\u003e \u003cp\u003eSAS 2—Reports on Audited Financial Statements 574\u003c\/p\u003e \u003cp\u003eSAS 3—The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control 575\u003c\/p\u003e \u003cp\u003eSAS 4—Quality Control Considerations for a Firm of Independent Auditors 575\u003c\/p\u003e \u003cp\u003eSAS 5—The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report 575\u003c\/p\u003e \u003cp\u003eSAS 6—Related Party Transactions 575\u003c\/p\u003e \u003cp\u003eSAS 7—Communication between Predecessor and Successor Auditor 575\u003c\/p\u003e \u003cp\u003eSAS 8—Other Information in Documents Containing Audited Financial Statements 575\u003c\/p\u003e \u003cp\u003eSAS 9—The Effect of an Internal Audit Function on the Scope of the Independent Auditor’s Examination 575\u003c\/p\u003e \u003cp\u003eSAS 10—Limited Review of Interim Financial Information 575\u003c\/p\u003e \u003cp\u003eSAS 11—Using the Work of a Specialist 575\u003c\/p\u003e \u003cp\u003eSAS 12—Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments 576\u003c\/p\u003e \u003cp\u003eSAS 13—Reports on a Limited Review of Interim Financial Information 578\u003c\/p\u003e \u003cp\u003eSAS 14—Special Reports 578\u003c\/p\u003e \u003cp\u003eSAS 15—Reports on Comparative Financial Statements 578\u003c\/p\u003e \u003cp\u003eSAS 16—The Independent Auditor’s Responsibility for the Detection of Errors or Irregularities 578\u003c\/p\u003e \u003cp\u003eSAS 17—Illegal Acts by Clients 578\u003c\/p\u003e \u003cp\u003eSAS 18—Unaudited Replacement Cost Information 578\u003c\/p\u003e \u003cp\u003eSAS 19—Client Representations 578\u003c\/p\u003e \u003cp\u003eSAS 20—Required Communication of Material Weaknesses in Internal Accounting Control 579\u003c\/p\u003e \u003cp\u003eSAS 21—Segment Information 579\u003c\/p\u003e \u003cp\u003eSAS 22—Planning and Supervision 579\u003c\/p\u003e \u003cp\u003eSAS 23—Analytical Review Procedures 579\u003c\/p\u003e \u003cp\u003eSAS 24—Review of Interim Financial Information 579\u003c\/p\u003e \u003cp\u003eSAS 25—The Relationship of Generally Accepted Auditing Standards to Quality Control Standards 579\u003c\/p\u003e \u003cp\u003eSAS 26—Association with Financial Statements 580\u003c\/p\u003e \u003cp\u003eSAS 27—Supplementary Information Required by the Financial Accounting Standards Board 580\u003c\/p\u003e \u003cp\u003eSAS 28—Supplementary Information on the Effects of Changing Prices 580\u003c\/p\u003e \u003cp\u003eSAS 29—Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents 580\u003c\/p\u003e \u003cp\u003eSAS 30—Reporting on Internal Accounting Control 581\u003c\/p\u003e \u003cp\u003eSAS 31—Evidential Matter 581\u003c\/p\u003e \u003cp\u003eSAS 32—Adequacy of Disclosure in Financial Statements 581\u003c\/p\u003e \u003cp\u003eSAS 33—Supplementary Oil and Gas Reserve Information 581\u003c\/p\u003e \u003cp\u003eSAS 34—The Auditor’s Considerations When a Question Arises about an Entity’s Continued Existence 581\u003c\/p\u003e \u003cp\u003eSAS 35—Special Reports: Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 581\u003c\/p\u003e \u003cp\u003eSAS 36—Review of Interim Financial Information 581\u003c\/p\u003e \u003cp\u003eSAS 37—Filings under Federal Securities Statutes 582\u003c\/p\u003e \u003cp\u003eSAS 38—Letters for Underwriters 582\u003c\/p\u003e \u003cp\u003eSAS 39—Audit Sampling 582\u003c\/p\u003e \u003cp\u003eSAS 40—Supplementary Mineral Reserve Information 583\u003c\/p\u003e \u003cp\u003eSAS 41—Working Papers 583\u003c\/p\u003e \u003cp\u003eSAS 42—Reporting on Condensed Financial Statements and Selected Financial Data 583\u003c\/p\u003e \u003cp\u003eCondensed Financial Statements 583\u003c\/p\u003e \u003cp\u003eSelected Financial Data 584\u003c\/p\u003e \u003cp\u003eSAS 43—Omnibus Statement on Auditing Standards 585\u003c\/p\u003e \u003cp\u003eSAS 44—Special-Purpose Reports on Internal Accounting Control at Service Organizations 585\u003c\/p\u003e \u003cp\u003eSAS 45—Omnibus Statement on Auditing Standards—1983 585\u003c\/p\u003e \u003cp\u003eRelated Parties 585\u003c\/p\u003e \u003cp\u003eSAS 46—Consideration of Omitted Procedures after the Report Date 586\u003c\/p\u003e \u003cp\u003eSAS 47—Audit Risk and Materiality in Conducting an Audit 586\u003c\/p\u003e \u003cp\u003eSAS 48—The Effects of Computer Processing on the Audit of Financial Statements 586\u003c\/p\u003e \u003cp\u003eSAS 49—Letters for Underwriters 587\u003c\/p\u003e \u003cp\u003eSAS 50—Reports on the Application of Accounting Principles 587\u003c\/p\u003e \u003cp\u003eSAS 51—Reporting on Financial Statements Prepared for Use in Other Countries 589\u003c\/p\u003e \u003cp\u003eSAS 52—Omnibus Statement on Auditing Standards—1987 590\u003c\/p\u003e \u003cp\u003eSAS 53—The Auditor’s Responsibility to Detect and Report Errors and Irregularities 590\u003c\/p\u003e \u003cp\u003eSAS 54—Illegal Acts by Clients 590\u003c\/p\u003e \u003cp\u003eSAS 55—Consideration of Internal Control in a Financial Statement Audit 591\u003c\/p\u003e \u003cp\u003eSAS 56—Analytical Procedures 591\u003c\/p\u003e \u003cp\u003eSAS 57—Auditing Accounting Estimates 591\u003c\/p\u003e \u003cp\u003eSAS 58—Reports on Audited Financial Statements 592\u003c\/p\u003e \u003cp\u003eSAS 59—The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 592\u003c\/p\u003e \u003cp\u003eSAS 60—Communication of Internal Control Related Matters Noted in an Audit 594\u003c\/p\u003e \u003cp\u003eSAS 61—Communication with Audit Committees 594\u003c\/p\u003e \u003cp\u003eSAS 62—Special Reports 594\u003c\/p\u003e \u003cp\u003eSAS 63—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 594\u003c\/p\u003e \u003cp\u003eSAS 64—Omnibus Statement on Auditing Standards 594\u003c\/p\u003e \u003cp\u003eSAS 65—The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements 594\u003c\/p\u003e \u003cp\u003eSAS 66—Communication of Matters about Interim Financial Information Filed or to Be Filed with Specified Regulatory Agencies 595\u003c\/p\u003e \u003cp\u003eSAS 67—The Confirmation Process 595\u003c\/p\u003e \u003cp\u003eSAS 68—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 597\u003c\/p\u003e \u003cp\u003eSAS 69—The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor’s Report 597\u003c\/p\u003e \u003cp\u003eSAS 70—Service Organizations 597\u003c\/p\u003e \u003cp\u003eSAS 71—Interim Financial Information 598\u003c\/p\u003e \u003cp\u003eSAS 72—Letters for Underwriters and Certain Other Requesting Parties 598\u003c\/p\u003e \u003cp\u003eSAS 73—Using the Work of a Specialist 599\u003c\/p\u003e \u003cp\u003eSAS 74—Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance 600\u003c\/p\u003e \u003cp\u003eSAS 75—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 600\u003c\/p\u003e \u003cp\u003eSAS 76—Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 600\u003c\/p\u003e \u003cp\u003eSAS 77—Amendments to Statements on Auditing Standards No. 22, Planning and Supervision; No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern; and No. 62, Special Reports 600\u003c\/p\u003e \u003cp\u003eSAS 78—Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS 55 600\u003c\/p\u003e \u003cp\u003eSAS 79—Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 600\u003c\/p\u003e \u003cp\u003eSAS 80—Amendment to Statement on Auditing Standards No. 31, Evidential Matter 601\u003c\/p\u003e \u003cp\u003eSAS 81—Auditing Investments 601\u003c\/p\u003e \u003cp\u003eSAS 82—Consideration of Fraud in a Financial Statement Audit 601\u003c\/p\u003e \u003cp\u003eSAS 83—Establishing an Understanding with the Client 601\u003c\/p\u003e \u003cp\u003eSAS 84—Communications between Predecessor and Successor Accountants 602\u003c\/p\u003e \u003cp\u003eSAS 85—Management Representations 603\u003c\/p\u003e \u003cp\u003eSAS 86—Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 607\u003c\/p\u003e \u003cp\u003eSAS 87—Restricting the Use of an Auditor’s Report 607\u003c\/p\u003e \u003cp\u003eSAS 88—Service Organizations and Reporting on Consistency 608\u003c\/p\u003e \u003cp\u003eSAS 89—Audit Adjustments 608\u003c\/p\u003e \u003cp\u003eSAS 90—Audit Committee Communications 608\u003c\/p\u003e \u003cp\u003eSAS 91—Federal GAAP Hierarchy 608\u003c\/p\u003e \u003cp\u003eSAS 92—Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 609\u003c\/p\u003e \u003cp\u003eExistence or Occurrence 610\u003c\/p\u003e \u003cp\u003eCompleteness 610\u003c\/p\u003e \u003cp\u003eRights and Obligations 611\u003c\/p\u003e \u003cp\u003eValuation 611\u003c\/p\u003e \u003cp\u003eImpairment Losses 612\u003c\/p\u003e \u003cp\u003eSAS 93—Omnibus Statement on Auditing Standards—2000 614\u003c\/p\u003e \u003cp\u003eSAS 94—The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit 614\u003c\/p\u003e \u003cp\u003eSAS 95—Generally Accepted Auditing Standards 614\u003c\/p\u003e \u003cp\u003eSAS 96—Audit Documentation 614\u003c\/p\u003e \u003cp\u003eSAS 97—Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles 614\u003c\/p\u003e \u003cp\u003eSAS 98—Omnibus Statement on Auditing Standards—2002 614\u003c\/p\u003e \u003cp\u003eSAS 99—Consideration of Fraud in a Financial Statement Audit 615\u003c\/p\u003e \u003cp\u003eSAS 100—Interim Financial Information 623\u003c\/p\u003e \u003cp\u003eSAS 101—Auditing Fair Value Measurements and Disclosures 623\u003c\/p\u003e \u003cp\u003eSAS 102—Defining Professional Requirements in Statements on Auditing Standards 625\u003c\/p\u003e \u003cp\u003eSAS 103—Audit Documentation 625\u003c\/p\u003e \u003cp\u003eSAS 104—Amendment to SAS 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) 629\u003c\/p\u003e \u003cp\u003eSAS 105—Amendment to SAS 95—Generally Accepted Auditing Standards 629\u003c\/p\u003e \u003cp\u003eSAS 106—Audit Evidence 630\u003c\/p\u003e \u003cp\u003eSAS 107—Audit Risk and Materiality in Conducting an Audit 632\u003c\/p\u003e \u003cp\u003eSAS 108—Planning and Supervision 634\u003c\/p\u003e \u003cp\u003eSAS 109—Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 636\u003c\/p\u003e \u003cp\u003eSAS 110—Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 637\u003c\/p\u003e \u003cp\u003eSAS 111—Amendment to Statement on Auditing Standards No. 39, Audit Sampling 640\u003c\/p\u003e \u003cp\u003eSAS 112—Communication of Internal Control–Related Matters Identified in an Audit 641\u003c\/p\u003e \u003cp\u003eSAS 113—Omnibus 2006 641\u003c\/p\u003e \u003cp\u003eSAS 114—The Auditor’s Communication with Those Charged with Governance 641\u003c\/p\u003e \u003cp\u003eSAS 115—Communicating Internal Control Related Matters Identified in an Audit 642\u003c\/p\u003e \u003cp\u003eSAS 116—Interim Financial Information 647\u003c\/p\u003e \u003cp\u003eSAS 117—Compliance Audits 648\u003c\/p\u003e \u003cp\u003eSAS 118—Other Information in Documents Containing Audited Financial Statements 648\u003c\/p\u003e \u003cp\u003eSAS 119—Supplementary Information in Relation to the Financial Statements as a Whole 650\u003c\/p\u003e \u003cp\u003eSAS 120—Required Supplementary Information 654\u003c\/p\u003e \u003cp\u003eSAS 121—Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information 655\u003c\/p\u003e \u003cp\u003eAS 1—References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board 656\u003c\/p\u003e \u003cp\u003eAS 2—An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements 656\u003c\/p\u003e \u003cp\u003eAS 3—Audit Documentation 656\u003c\/p\u003e \u003cp\u003eAS 4—Reporting on Whether a Previously Reported Material Weakness Continues to Exist 657\u003c\/p\u003e \u003cp\u003eAS 5—An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 662\u003c\/p\u003e \u003cp\u003eDefinitions 664\u003c\/p\u003e \u003cp\u003eAS 6—Evaluating Consistency of Financial Statements 670\u003c\/p\u003e \u003cp\u003eAS 7—Engagement Quality Review 671\u003c\/p\u003e \u003cp\u003eAS 8—Audit Risk 672\u003c\/p\u003e \u003cp\u003eAS 9—Audit Planning 673\u003c\/p\u003e \u003cp\u003eAS 10—Supervision of the Audit Engagement 674\u003c\/p\u003e \u003cp\u003eAS 11—Consideration of Materiality in Planning and Performing an Audit 675\u003c\/p\u003e \u003cp\u003eAS 12—Identifying and Assessing Risks of Material Misstatements 677\u003c\/p\u003e \u003cp\u003eAS 13—The Auditor’s Responses to the Risks of Material Misstatement 680\u003c\/p\u003e \u003cp\u003eAS 14—Evaluating Audit Results 681\u003c\/p\u003e \u003cp\u003eAS 15—Audit Evidence 682\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Sarbanes-Oxley Act of 2002 685\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAuditor Independence 685\u003c\/p\u003e \u003cp\u003ePartner Rotation 686\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board 686\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart V \u003c\/b\u003e\u003cb\u003eTaxation\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 \u003c\/b\u003e\u003cb\u003eTax Research 691\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSources of Tax Law 691\u003c\/p\u003e \u003cp\u003eThe Court System 692\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart VI \u003c\/b\u003e\u003cb\u003eOther Professional Standards\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 \u003c\/b\u003e\u003cb\u003eConsulting Services 697\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 \u003c\/b\u003e\u003cb\u003eQuality Control 699\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17 \u003c\/b\u003e\u003cb\u003eCode of Professional Conduct 703\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRule 101—Independence 703\u003c\/p\u003e \u003cp\u003eRule 102—Integrity and Objectivity 705\u003c\/p\u003e \u003cp\u003eRule 201—General Standards 705\u003c\/p\u003e \u003cp\u003eRule 202—Compliance with Standards 705\u003c\/p\u003e \u003cp\u003eRule 203—Accounting Principles 706\u003c\/p\u003e \u003cp\u003eRule 301—Confidential Client Information 706\u003c\/p\u003e \u003cp\u003eRule 302—Contingent Fees 706\u003c\/p\u003e \u003cp\u003eRule 501—Acts Discreditable 707\u003c\/p\u003e \u003cp\u003eRule 502—Advertising and Other Forms of Solicitations 707\u003c\/p\u003e \u003cp\u003eRule 503—Commissions and Referral Fees 707\u003c\/p\u003e \u003cp\u003eRule 505—Form of Organization and Name 707\u003c\/p\u003e \u003cp\u003eIndex 709\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" 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