Auditing Standards and Procedures Manual 1992

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  • ISBN-13: 9780471558361
  • ISBN: 0471558362
  • Publication Date: 1991
  • Publisher: Wiley & Sons, Incorporated, John


Carmichael, Douglas R., Benis, Martin


Partial table of contents: Planning and Supervision. Audit Risk and Materiality in Conducting an Audit. Illegal Acts by Clients. The Auditor2s Consideration of the Internal Audit Function in an Audit of Financial Statements. Evidential Matter. Analytical Procedures. Receivables and Inventories. Long-Term Investments. Client Representations. Related Parties. Using the Work of a Specialist. Working Papers. Auditing Accounting Estimates. Audit Sampling. Communication with Audit Committees. Adequacy of Disclosure in Financial Statements. Segment Information. Reports on Audited Financial Statements. Part of Audit Performed by Other Independent Auditors. Required Supplementary Information. Subsequent Events. Special Reports. Reports on the Application of Accounting Principles. Letters for Underwriters. Filings Under Federal Securities Statutes. Attestation Standards. Financial Forecasts and Projections. Appendix. Index.Carmichael, Douglas R. is the author of 'Auditing Standards and Procedures Manual 1992', published 1991 under ISBN 9780471558361 and ISBN 0471558362.

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