Our Peer Review Policy

Peer Review Statement

Preface

About the Author

Introduction

Responsibilities and Functions of the Independent Auditor

Generally Accepted Auditing Standards

The Relationship of Generally Accepted Auditing Standards to Quality Control Standards

The General Standards

Nature of the General Standards

Training and Proficiency of the Independent Auditor

Independence

Due Care in the Performance of Work

The Standards of Field Work

Appointment of the Independent Auditor

Planning and Supervision

Audit Risk and Materiality in Conducting an Audit

Substantive Tests Prior to the Balance Sheet Date

Communications between Predecessor and Successor Auditors

Consideration of Fraud in a Financial Statement Audit

Illegal Acts by Clients

Consideration of Internal Control in a Financial Statement Audit

The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements

Service Organizations

Communication of Internal Control Related Matters Noted in an Audit

Evidential Matter

Analytical Procedures

The Confirmation Process

Inventories

Auditing Derivative Instruments, Hedging Activities, and Investments in Securities

Management Representations

Related Parties

Using the Work of a Specialist

Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments

Audit Documentation

The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern

Auditing Accounting Estimates

Audit Sampling

Communication with Audit Committees

Consideration of Omitted Procedures after the Report Date

The First, Second, and Third Standards of Reporting

Adherence to Generally Accepted Accounting Principles

The Meaning of ``Present Fairly in Conformity with Generally Accepted Accounting Principles''

Consistency of Application of Generally Accepted Accounting Principles

Adequacy of Disclosures in Financial Statements

Segment Information

The Fourth Standard of Reporting

Association with Financial Statements

Reports on Audited Financial Statements

Dating of the Independent Auditor's Report

Restricting the Use of an Auditor's Report

Reporting on Financial Statements Prepared for Use in Other Countries

Part of Audit Performed by Other Independent Auditors

Lack of Conformity with Generally Accepted Accounting Principles

Other Information in Documents Containing Audited Financial Statements

Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents

Reporting on Condensed Financial Statements and Selected Financial Data

Required Supplementary Information

Subsequent Events

Subsequent Discovery of Facts Existing at the Date of the Auditor's Report

Other Types of Reports

Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement

Special Reports

Reports on the Application of Accounting Principles

Letters for Underwriters and Certain Other Requesting Parties

Special Topics

Filings under Federal Securities Statutes

Interim Financial Information

Compliance Auditing

Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance

Special Reports of the Committee on Auditing Procedure

Public Warehouses---Controls and Auditing Procedures for Goods Held

AT Section: Statements on Standards for Attestation Engagements

Attest Engagements

Agreed-Upon Procedures Engagements

Financial Forecasts and Projections

Reporting on Pro Forma Financial Information

Reporting on an Entity's Internal Control Over Financial Reporting

Compliance Attestation

Management's Discussion and Analysis

AR Section: Statements on Standards for Accounting and Review Services

Compilation and Review of Financial Statements

Reporting on Comparative Financial Statements

Compilation Reports on Financial Statements in Certain Prescribed Forms

Communications between Predecessor and Successor Accountants

Reporting on Personal Financial Statements Included in Written Personal Financial Plans

Accounting Resources on the Web

Cross-Reference

Index

About the CD-ROM

CD-ROM Contents