EBOOK [P.D.F] Audit Procedures, 2007 (with CD-ROM) Full Pages

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.