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Audit Procedures, 2007 (with CD-ROM)

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Audit Procedures, 2007 (with CD-ROM)

BOOK DETAIL

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Paperback: 900 pages Publisher: CCH, Inc.; 2007 edition (December 1, 2006) Language: English ISBN-10:

0808090445 ISBN-13: 978-0808090441 Product Dimensions: 6 x 2 x 8.8 inches Shipping Weight: 2.4

pounds

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Book Description

Designed specifically to help practitioners prevail in the current climate of intense scrutiny, Audit

Procedures presents the conservative and cost-effective approach needed to conduct a higherquality

audit of nonpublic commercial entities. Practical discussion and consideration of the dayto-day

management of audit engagements enhance the quality of the auditor's practice while easyto-read

and easy-to-understand advice, procedures, and practice aids enable practitioners to put

official pronouncements into action immediately. Checklists, questionnaires, workpapers, sample

correspondence, and sample auditor's reports take the auditor through an engagement, from the

initial evaluation of a client to the issuance of the auditor's report. Efficient cost-saving measures,

featured throughout the book, help reduce the tendency to overaudit. PCAOB's Auditing

Standards are also discussed. This year, the AICPA's Auditing Standards Board has issued a set of

eight new risk assessment standards (SASs 104-111) that represent significant changes to existing

audit practice--all of which (and more) are covered in this edition. Audit Procedures comes with a

free, companion CD-ROM that contains audit programs, correspondence and confirmation letters,

practice aids, forms, checklists, Excel workpapers, and auditor's reports. The files on the CD-

ROM can be used as templates and edited to suit the practitioner's needs. The topical index and

cross-reference section are both designed to locate needed information quickly. Audit Procedures

meets accounting industry standards overseen by the peer review system and contains a document

covering the peer review of this book. CPE credits are available through the CCH Learning

Center (see the book Highlights for more information). This book can be used in conjunction with

the GAAS Update Service.


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