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2006 Auditing Standards [Paperback]

Nick Dauber (Author), Anique Quereshi (Author), Marc Levine (Author), Joel Siegel (Author)
5.0 out of 5 stars  See all reviews (1 customer review)

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Book Description

September 2, 2005 0324271476 978-0324271478 1
The headlines swirling around Enron, Arthur Andersen, WorldCom and others have sparked concerns about the quality and quantity of financial information provided by both public and private entities. Generally Accepted Auditing Standards are constantly changing. A failure to stay current - or mistakes in applying the standards - can have disastrous effects. This practical and effective how-to guide keeps professionals in accounting, auditing, consulting and financial management up to date on all aspects of accepted auditing standards. With special emphasis on practical applications, Generally Accepted Auditing Standards offers full, easy-to-understand explanations of the authoritative standards and all their requirements.

Editorial Reviews

About the Author

Nick Dauber, MS, CPA, is an accounting practitioner, specializing in auditing and taxation. Prior to starting his practice 20 years ago, he was an audit and tax manager at a CPA firm. Mr. Dauber is also an instructor of Auditing and Taxation at Queens College of the City University of New York. He was the president of Person/Wolinsky CPA Review Courses and has instructed over 75,000 CPA exam candidates during the past 25 years. Mr. Dauber was the writer of the review course’s auditing and taxation material and served as the editor of the law and financial accounting material. In 1992, Mr. Dauber was named Professor of the Year at Queens College and was the recipient of the Golden Apple Award bestowed by the Golden Key National Honor Society. He has also served as an award-winning lecturer in auditing and taxation for the Foundation for Accounting Education at the New York State Society of CPAs as well as for the American Institute of Certified Public Accountants. ! Books that Mr. Dauber has authored include The Vest-Pocket CPA (John Wiley and Sons), Corporate Controller’s Handbook of Financial Management (CCH), and Barron’s How to Prepare for the CPA Exam. He has also been a contributor to professional books in accounting and auditing.

Anique Ahmed Qureshi, Ph.D., CPA, CIA, is professor of accounting and information systems at Queens College of the City University of New York and a consultant on accounting, auditing, and information systems. Dr. Qureshi has written ten books published by South-Western, Aspen, Prentice-Hall, Glenlake, and the American Management Association. His articles have appeared in accounting and information systems journals, including CPA Journal, Internal Auditing, National Public Accountant, International Journal of Computer Applications in Technology, and the Journal of Business Research.

Marc H. Levine, Ph.D., CPA, is professor of accounting, Queens College of the City University of New York, and a financial accounting and auditing consultant. He was previously associated with Deloitte and Touche, CPAs. He has written five books, including the WG&I Audit Manual (Warren, Gorham, and Lamont) and GAAP 2004, Handbook of Policies and Procedures (Aspen Publishers), and more than 50 articles on auditing and financial accounting topics. His articles have been published in The CPA Journal, Journal of Corporate Accounting and Finance, Practical Accountant, National Public Accountant, Massachusetts CPA Review, Cost and Management, and Management Accountant, among others.

Joel G. Siegel, Ph.D., CPA, is a self-employed certified public accountant and professor of Accounting at Queens College of the City University of New York. He previously worked as an auditor for the Defense Department of the United States, and Price Waterhouse Coopers, LLP. Dr. Siegel has acted as a consultant in accounting and auditing to many organizations, including Citicorp, International Telephone and Telegraph, United Technologies, The American Institute of CPAs, and Person/Wolinsky CPA Review Courses. Dr. Siegel is author of 65 books and 275 articles on accounting and auditing topics. His books have been published by South-Western, International Publishing, Glenlake, Prentice-Hall, Aspen Law and Business, Richard Irwin, McGraw-Hill, Probus, Macmillan, Harper Collins, John Wiley, Barron’s American Management Association, and the American Institute of CPAs.


Product Details

  • Paperback: 544 pages
  • Publisher: South-Western Educational Pub; 1 edition (September 2, 2005)
  • Language: English
  • ISBN-10: 0324271476
  • ISBN-13: 978-0324271478
  • Product Dimensions: 9 x 6.1 x 1.4 inches
  • Shipping Weight: 1.8 pounds (View shipping rates and policies)
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (1 customer review)
  • Amazon Best Sellers Rank: #2,463,654 in Books (See Top 100 in Books)

 

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Inside This Book (learn more)
First Sentence:
An audit report on the financial statements of a public company regulated by the PCAOB should (1) be titled "Report of Independent Registered Public Accounting Firm," (2) refer to "the standards of the Public Company Accounting Oversight Board (United States)," (3) not include any reference to generally accepted auditing standards, and (4) include the city and state (or country, if a non-U.S. auditor) from which the audit report is issued. Read the first page
Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
performing such other procedures, accompanying forecasted balance sheet, statement that the practitioner, attestation risk, prospective financial statements, fair value measurements, attest documentation, internal control over compliance, specified compliance requirements, statement that the examination, assertion thereon, conformity with accounting principles, inherent limitations paragraph, material modifications that should, successor auditor, maintaining effective internal control, internal control over financial reporting, other audit procedures, interim financial information, compliance with specified requirements, principal auditor, state that the practitioner, documents containing audited financial statements, risk that controls, pro forma financial information
Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States of America, Independent Accountant's Report, Omnibus Statement, Internal Control-Integrated Framework, Public Company Accounting Oversight Board, Consideration of Fraud, Practice Alert, Auditine Section, Attest Standards, Subsequent Discovery of Facts Existing, Concepts Statements, Financial Accounting Standards Board, Related Party Disclosures, Statements of Position, Technical Bulletins, Practice Section Professional Issues Task Force, Signature of Representative, Client's Lawyer Concerning Litigation, Levels One, Observing the Physical Count of Inventory, Practice Bulletins, Qualitative Characteristics of Accounting Information, Statement Number, Technical Practice Aids, Valuation Based
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