{"product_id":"the-complete-cpa-reference-isbn-9781118115886","title":"The Complete CPA Reference","description":"\u003cb\u003eThe newly updated fast-reference problem solver\u003c\/b\u003e  \u003cp\u003e\u003ci\u003eThe Complete CPA Desk Reference\u003c\/i\u003e—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q \u0026amp; A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eIncludes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB\u003c\/li\u003e \u003cli\u003eIncorporates Accounting Standards Codification (ASC) throughout the book\u003c\/li\u003e \u003cli\u003eAdds new chapters on professional ethics and quality controls for CPA firms\u003c\/li\u003e \u003cli\u003eFeatures a new section on International Financial Reporting Standards (IFRS)\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePacked with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.\u003c\/p\u003e \u003cp\u003eAbout the Authors xxi\u003c\/p\u003e \u003cp\u003eAcknowledgments xxiii\u003c\/p\u003e \u003cp\u003eIntroduction xxv\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I \u003c\/b\u003e\u003cb\u003eCommonly Used Generally Accepted Accounting Principles\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: The Income Statement 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIncome Statement Format 4\u003c\/p\u003e \u003cp\u003eComprehensive Income 4\u003c\/p\u003e \u003cp\u003eExtraordinary Items 5\u003c\/p\u003e \u003cp\u003eNonrecurring Items 6\u003c\/p\u003e \u003cp\u003eDiscontinued Operations 6\u003c\/p\u003e \u003cp\u003eRevenue Recognition 8\u003c\/p\u003e \u003cp\u003eOther Revenue Considerations 18\u003c\/p\u003e \u003cp\u003eMultiple Deliverables 18\u003c\/p\u003e \u003cp\u003eSoftware Revenue Recognition 19\u003c\/p\u003e \u003cp\u003eResearch and Development Costs 20\u003c\/p\u003e \u003cp\u003eAdvertising Costs 23\u003c\/p\u003e \u003cp\u003eRestructuring Charges 23\u003c\/p\u003e \u003cp\u003eOther Expense Considerations 23\u003c\/p\u003e \u003cp\u003eEarnings per Share 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: The Balance Sheet 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAssets 33\u003c\/p\u003e \u003cp\u003eLiabilities 57\u003c\/p\u003e \u003cp\u003eFair Value Measurements 71\u003c\/p\u003e \u003cp\u003eFair Value Option for Financial Assets and Financial Liabilities 73\u003c\/p\u003e \u003cp\u003eStockholders’ Equity 77\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3 \u003c\/b\u003e\u003cb\u003eFinancial Statement Reporting: Statement of Cash Flows and Other Disclosures 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 91\u003c\/p\u003e \u003cp\u003eInterim Reporting 103\u003c\/p\u003e \u003cp\u003ePersonal Financial Statements 107\u003c\/p\u003e \u003cp\u003eIncorporation of a Business 110\u003c\/p\u003e \u003cp\u003ePartnerships 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4 \u003c\/b\u003e\u003cb\u003eAccounting and Disclosures 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHierarchy of GAAP 113\u003c\/p\u003e \u003cp\u003eFASB Accounting Standards Codification 113\u003c\/p\u003e \u003cp\u003eAccounting Changes 114\u003c\/p\u003e \u003cp\u003ePrior-Period Adjustments 121\u003c\/p\u003e \u003cp\u003eDisclosure of Accounting Policies 122\u003c\/p\u003e \u003cp\u003eDevelopment-Stage Companies 123\u003c\/p\u003e \u003cp\u003eTroubled Debt Restructuring 124\u003c\/p\u003e \u003cp\u003eSegmental Reporting 127\u003c\/p\u003e \u003cp\u003eImputing Interest on Notes 133\u003c\/p\u003e \u003cp\u003eAccounting for Futures Contracts 135\u003c\/p\u003e \u003cp\u003eOil- and Gas-Producing Companies 138\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5 \u003c\/b\u003e\u003cb\u003eKey Financial Accounting Areas 139\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eConsolidations 139\u003c\/p\u003e \u003cp\u003eBusiness Combinations 143\u003c\/p\u003e \u003cp\u003eInvestments in Securities 148\u003c\/p\u003e \u003cp\u003eLeases 156\u003c\/p\u003e \u003cp\u003ePension Plans 170\u003c\/p\u003e \u003cp\u003eOther Postretirement Benefits 183\u003c\/p\u003e \u003cp\u003eIncome Tax Accounting 184\u003c\/p\u003e \u003cp\u003eForeign Currency Translation and Transactions 189\u003c\/p\u003e \u003cp\u003eU.S. GAAP versus IFRS 200\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II \u003c\/b\u003e\u003cb\u003eAnalyzing Financial Statements\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6 \u003c\/b\u003e\u003cb\u003eFinancial Statement Analysis 219\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 219\u003c\/p\u003e \u003cp\u003eHorizontal and Vertical Analysis 221\u003c\/p\u003e \u003cp\u003eBalance Sheet Analysis 222\u003c\/p\u003e \u003cp\u003eIncome Statement Analysis 239\u003c\/p\u003e \u003cp\u003eBankruptcy Prediction 249\u003c\/p\u003e \u003cp\u003eLiquidation Value 251\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III \u003c\/b\u003e\u003cb\u003eManagerial Accounting Applications\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7 \u003c\/b\u003e\u003cb\u003eAppraising Segmental Performance 255\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe What and Why of Responsibility Accounting 255\u003c\/p\u003e \u003cp\u003eCost Center Performance and Standard Costs 258\u003c\/p\u003e \u003cp\u003eFlexible Budgets and Performance Reports 276\u003c\/p\u003e \u003cp\u003eProfit Centers and Segmented Reporting 278\u003c\/p\u003e \u003cp\u003eProfit Variance Analysis 281\u003c\/p\u003e \u003cp\u003eSingle-Product Firms 282\u003c\/p\u003e \u003cp\u003eMultiproduct Firms 282\u003c\/p\u003e \u003cp\u003eManagerial Planning and Decision Making 287\u003c\/p\u003e \u003cp\u003eHow to Measure the Performance of Investment Centers 288\u003c\/p\u003e \u003cp\u003eInvestment Decisions under ROI and RI 292\u003c\/p\u003e \u003cp\u003eMore on Economic Value Added 293\u003c\/p\u003e \u003cp\u003eCorporate Balanced Scorecard 295\u003c\/p\u003e \u003cp\u003eHow to Price Goods and Services Transferred 296\u003c\/p\u003e \u003cp\u003eAlternative Transfer Pricing Schemes 297\u003c\/p\u003e \u003cp\u003eBudgeting and Financial Planning 299\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8 \u003c\/b\u003e\u003cb\u003eAnalysis of Projects, Proposals, and Special Situations 309\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCost–Volume–Profit and Breakeven Analysis 309\u003c\/p\u003e \u003cp\u003eShort-Term, Nonroutine Decisions 320\u003c\/p\u003e \u003cp\u003eTheory of Constraints 327\u003c\/p\u003e \u003cp\u003eLife-Cycle Costs and Target Costing 327\u003c\/p\u003e \u003cp\u003eActivity-Based Costing 331\u003c\/p\u003e \u003cp\u003eJust-in-Time and Total Quality Management 334\u003c\/p\u003e \u003cp\u003eTaguchi Method of Quality Control 338\u003c\/p\u003e \u003cp\u003eBackflush Costing 339\u003c\/p\u003e \u003cp\u003eEnvironmental Costs and Ecoefficiency 342\u003c\/p\u003e \u003cp\u003eTime Value Fundamentals 346\u003c\/p\u003e \u003cp\u003eCapital Budgeting 350\u003c\/p\u003e \u003cp\u003eMACRS Rule 363\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9 \u003c\/b\u003e\u003cb\u003eQuantitative Applications and Modeling in Accounting 369\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatistical Analysis and Evaluation 369\u003c\/p\u003e \u003cp\u003eRegression Analysis 374\u003c\/p\u003e \u003cp\u003eTrend Analysis 378\u003c\/p\u003e \u003cp\u003eRegression Statistics 380\u003c\/p\u003e \u003cp\u003eQuantitative Methods for Accounting 386\u003c\/p\u003e \u003cp\u003eDecision Making 387\u003c\/p\u003e \u003cp\u003eDecision Making under Certainty 387\u003c\/p\u003e \u003cp\u003eDecision Making under Uncertainty 388\u003c\/p\u003e \u003cp\u003eLinear Programming and Shadow Prices 394\u003c\/p\u003e \u003cp\u003eGoal Programming and Multiple Goals 398\u003c\/p\u003e \u003cp\u003eLearning Curve 402\u003c\/p\u003e \u003cp\u003eInventory Planning and Control 404\u003c\/p\u003e \u003cp\u003eProgram Evaluation and Review Technique 411\u003c\/p\u003e \u003cp\u003eProject Budgeting and Control Using Earned Value Analysis 416\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV \u003c\/b\u003e\u003cb\u003eAuditing, Compiling, and Reviewing Financial Statements\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10 \u003c\/b\u003e\u003cb\u003eAuditing Procedures 425\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRisk Assessment Procedures 425\u003c\/p\u003e \u003cp\u003eThe Entity and Its Environment 426\u003c\/p\u003e \u003cp\u003eInternal Control 426\u003c\/p\u003e \u003cp\u003eSubstantive Procedures 442\u003c\/p\u003e \u003cp\u003eAudit Reports 451\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11 \u003c\/b\u003e\u003cb\u003eCompilation, Review, and Other Reporting Services 463\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCompilation of Financial Statements 463\u003c\/p\u003e \u003cp\u003eReview of Financial Statements 470\u003c\/p\u003e \u003cp\u003eAccountant’s Consideration of Obtaining an Updating Representation Letter from Management 480\u003c\/p\u003e \u003cp\u003eDocumentation in a Review Engagement 481\u003c\/p\u003e \u003cp\u003eRestricting the Use of an Accountant’s Compilation or Review Report 485\u003c\/p\u003e \u003cp\u003eConsideration of an Entity’s Ability to Continue as a Going Concern 486\u003c\/p\u003e \u003cp\u003eSubsequent Events 486\u003c\/p\u003e \u003cp\u003eSubsequent Discovery of Facts Existing at the Date of the Report 487\u003c\/p\u003e \u003cp\u003eChange in Engagement from Audit or Review to Compilation 487\u003c\/p\u003e \u003cp\u003eReporting on Prescribed Forms 488\u003c\/p\u003e \u003cp\u003eCommunication between Successor and Predecessor Accountants 490\u003c\/p\u003e \u003cp\u003eCompilation of Specified Elements, Accounts, or Items of a Financial Statement 490\u003c\/p\u003e \u003cp\u003eCompilation of Pro Forma Financial Information 494\u003c\/p\u003e \u003cp\u003eCommunicating to Management and Others in a Compilation or Review Engagement 498\u003c\/p\u003e \u003cp\u003eReports on Prospective Financial Statements 499\u003c\/p\u003e \u003cp\u003eAttest Engagements 511\u003c\/p\u003e \u003cp\u003eExamination of an Entity’s Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (SSAE 15) 518\u003c\/p\u003e \u003cp\u003eIntegration with the Financial Statement Audit 534\u003c\/p\u003e \u003cp\u003eReporting on Controls at a Service Organization 546\u003c\/p\u003e \u003cp\u003eCompliance Attestation 555\u003c\/p\u003e \u003cp\u003eManagement’s Discussion and Analysis 557\u003c\/p\u003e \u003cp\u003ePersonal Financial Statements Included in Written Personal Financial Plans 557\u003c\/p\u003e \u003cp\u003eReporting on Comparative Statements 559\u003c\/p\u003e \u003cp\u003eSpecial Reports 564\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12 \u003c\/b\u003e\u003cb\u003eAuditing Standards 573\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSAS 1—Codification of Auditing Standards and Procedures 573\u003c\/p\u003e \u003cp\u003eSAS 2—Reports on Audited Financial Statements 574\u003c\/p\u003e \u003cp\u003eSAS 3—The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control 575\u003c\/p\u003e \u003cp\u003eSAS 4—Quality Control Considerations for a Firm of Independent Auditors 575\u003c\/p\u003e \u003cp\u003eSAS 5—The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditor’s Report 575\u003c\/p\u003e \u003cp\u003eSAS 6—Related Party Transactions 575\u003c\/p\u003e \u003cp\u003eSAS 7—Communication between Predecessor and Successor Auditor 575\u003c\/p\u003e \u003cp\u003eSAS 8—Other Information in Documents Containing Audited Financial Statements 575\u003c\/p\u003e \u003cp\u003eSAS 9—The Effect of an Internal Audit Function on the Scope of the Independent Auditor’s Examination 575\u003c\/p\u003e \u003cp\u003eSAS 10—Limited Review of Interim Financial Information 575\u003c\/p\u003e \u003cp\u003eSAS 11—Using the Work of a Specialist 575\u003c\/p\u003e \u003cp\u003eSAS 12—Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments 576\u003c\/p\u003e \u003cp\u003eSAS 13—Reports on a Limited Review of Interim Financial Information 578\u003c\/p\u003e \u003cp\u003eSAS 14—Special Reports 578\u003c\/p\u003e \u003cp\u003eSAS 15—Reports on Comparative Financial Statements 578\u003c\/p\u003e \u003cp\u003eSAS 16—The Independent Auditor’s Responsibility for the Detection of Errors or Irregularities 578\u003c\/p\u003e \u003cp\u003eSAS 17—Illegal Acts by Clients 578\u003c\/p\u003e \u003cp\u003eSAS 18—Unaudited Replacement Cost Information 578\u003c\/p\u003e \u003cp\u003eSAS 19—Client Representations 578\u003c\/p\u003e \u003cp\u003eSAS 20—Required Communication of Material Weaknesses in Internal Accounting Control 579\u003c\/p\u003e \u003cp\u003eSAS 21—Segment Information 579\u003c\/p\u003e \u003cp\u003eSAS 22—Planning and Supervision 579\u003c\/p\u003e \u003cp\u003eSAS 23—Analytical Review Procedures 579\u003c\/p\u003e \u003cp\u003eSAS 24—Review of Interim Financial Information 579\u003c\/p\u003e \u003cp\u003eSAS 25—The Relationship of Generally Accepted Auditing Standards to Quality Control Standards 579\u003c\/p\u003e \u003cp\u003eSAS 26—Association with Financial Statements 580\u003c\/p\u003e \u003cp\u003eSAS 27—Supplementary Information Required by the Financial Accounting Standards Board 580\u003c\/p\u003e \u003cp\u003eSAS 28—Supplementary Information on the Effects of Changing Prices 580\u003c\/p\u003e \u003cp\u003eSAS 29—Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents 580\u003c\/p\u003e \u003cp\u003eSAS 30—Reporting on Internal Accounting Control 581\u003c\/p\u003e \u003cp\u003eSAS 31—Evidential Matter 581\u003c\/p\u003e \u003cp\u003eSAS 32—Adequacy of Disclosure in Financial Statements 581\u003c\/p\u003e \u003cp\u003eSAS 33—Supplementary Oil and Gas Reserve Information 581\u003c\/p\u003e \u003cp\u003eSAS 34—The Auditor’s Considerations When a Question Arises about an Entity’s Continued Existence 581\u003c\/p\u003e \u003cp\u003eSAS 35—Special Reports: Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 581\u003c\/p\u003e \u003cp\u003eSAS 36—Review of Interim Financial Information 581\u003c\/p\u003e \u003cp\u003eSAS 37—Filings under Federal Securities Statutes 582\u003c\/p\u003e \u003cp\u003eSAS 38—Letters for Underwriters 582\u003c\/p\u003e \u003cp\u003eSAS 39—Audit Sampling 582\u003c\/p\u003e \u003cp\u003eSAS 40—Supplementary Mineral Reserve Information 583\u003c\/p\u003e \u003cp\u003eSAS 41—Working Papers 583\u003c\/p\u003e \u003cp\u003eSAS 42—Reporting on Condensed Financial Statements and Selected Financial Data 583\u003c\/p\u003e \u003cp\u003eCondensed Financial Statements 583\u003c\/p\u003e \u003cp\u003eSelected Financial Data 584\u003c\/p\u003e \u003cp\u003eSAS 43—Omnibus Statement on Auditing Standards 585\u003c\/p\u003e \u003cp\u003eSAS 44—Special-Purpose Reports on Internal Accounting Control at Service Organizations 585\u003c\/p\u003e \u003cp\u003eSAS 45—Omnibus Statement on Auditing Standards—1983 585\u003c\/p\u003e \u003cp\u003eRelated Parties 585\u003c\/p\u003e \u003cp\u003eSAS 46—Consideration of Omitted Procedures after the Report Date 586\u003c\/p\u003e \u003cp\u003eSAS 47—Audit Risk and Materiality in Conducting an Audit 586\u003c\/p\u003e \u003cp\u003eSAS 48—The Effects of Computer Processing on the Audit of Financial Statements 586\u003c\/p\u003e \u003cp\u003eSAS 49—Letters for Underwriters 587\u003c\/p\u003e \u003cp\u003eSAS 50—Reports on the Application of Accounting Principles 587\u003c\/p\u003e \u003cp\u003eSAS 51—Reporting on Financial Statements Prepared for Use in Other Countries 589\u003c\/p\u003e \u003cp\u003eSAS 52—Omnibus Statement on Auditing Standards—1987 590\u003c\/p\u003e \u003cp\u003eSAS 53—The Auditor’s Responsibility to Detect and Report Errors and Irregularities 590\u003c\/p\u003e \u003cp\u003eSAS 54—Illegal Acts by Clients 590\u003c\/p\u003e \u003cp\u003eSAS 55—Consideration of Internal Control in a Financial Statement Audit 591\u003c\/p\u003e \u003cp\u003eSAS 56—Analytical Procedures 591\u003c\/p\u003e \u003cp\u003eSAS 57—Auditing Accounting Estimates 591\u003c\/p\u003e \u003cp\u003eSAS 58—Reports on Audited Financial Statements 592\u003c\/p\u003e \u003cp\u003eSAS 59—The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 592\u003c\/p\u003e \u003cp\u003eSAS 60—Communication of Internal Control Related Matters Noted in an Audit 594\u003c\/p\u003e \u003cp\u003eSAS 61—Communication with Audit Committees 594\u003c\/p\u003e \u003cp\u003eSAS 62—Special Reports 594\u003c\/p\u003e \u003cp\u003eSAS 63—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 594\u003c\/p\u003e \u003cp\u003eSAS 64—Omnibus Statement on Auditing Standards 594\u003c\/p\u003e \u003cp\u003eSAS 65—The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements 594\u003c\/p\u003e \u003cp\u003eSAS 66—Communication of Matters about Interim Financial Information Filed or to Be Filed with Specified Regulatory Agencies 595\u003c\/p\u003e \u003cp\u003eSAS 67—The Confirmation Process 595\u003c\/p\u003e \u003cp\u003eSAS 68—Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance 597\u003c\/p\u003e \u003cp\u003eSAS 69—The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles in the Independent Auditor’s Report 597\u003c\/p\u003e \u003cp\u003eSAS 70—Service Organizations 597\u003c\/p\u003e \u003cp\u003eSAS 71—Interim Financial Information 598\u003c\/p\u003e \u003cp\u003eSAS 72—Letters for Underwriters and Certain Other Requesting Parties 598\u003c\/p\u003e \u003cp\u003eSAS 73—Using the Work of a Specialist 599\u003c\/p\u003e \u003cp\u003eSAS 74—Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance 600\u003c\/p\u003e \u003cp\u003eSAS 75—Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement 600\u003c\/p\u003e \u003cp\u003eSAS 76—Amendments to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 600\u003c\/p\u003e \u003cp\u003eSAS 77—Amendments to Statements on Auditing Standards No. 22, Planning and Supervision; No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern; and No. 62, Special Reports 600\u003c\/p\u003e \u003cp\u003eSAS 78—Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS 55 600\u003c\/p\u003e \u003cp\u003eSAS 79—Amendment to Statement on Auditing Standards No. 58, Reports on Audited Financial Statements 600\u003c\/p\u003e \u003cp\u003eSAS 80—Amendment to Statement on Auditing Standards No. 31, Evidential Matter 601\u003c\/p\u003e \u003cp\u003eSAS 81—Auditing Investments 601\u003c\/p\u003e \u003cp\u003eSAS 82—Consideration of Fraud in a Financial Statement Audit 601\u003c\/p\u003e \u003cp\u003eSAS 83—Establishing an Understanding with the Client 601\u003c\/p\u003e \u003cp\u003eSAS 84—Communications between Predecessor and Successor Accountants 602\u003c\/p\u003e \u003cp\u003eSAS 85—Management Representations 603\u003c\/p\u003e \u003cp\u003eSAS 86—Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties 607\u003c\/p\u003e \u003cp\u003eSAS 87—Restricting the Use of an Auditor’s Report 607\u003c\/p\u003e \u003cp\u003eSAS 88—Service Organizations and Reporting on Consistency 608\u003c\/p\u003e \u003cp\u003eSAS 89—Audit Adjustments 608\u003c\/p\u003e \u003cp\u003eSAS 90—Audit Committee Communications 608\u003c\/p\u003e \u003cp\u003eSAS 91—Federal GAAP Hierarchy 608\u003c\/p\u003e \u003cp\u003eSAS 92—Auditing Derivative Instruments, Hedging Activities, and Investments in Securities 609\u003c\/p\u003e \u003cp\u003eExistence or Occurrence 610\u003c\/p\u003e \u003cp\u003eCompleteness 610\u003c\/p\u003e \u003cp\u003eRights and Obligations 611\u003c\/p\u003e \u003cp\u003eValuation 611\u003c\/p\u003e \u003cp\u003eImpairment Losses 612\u003c\/p\u003e \u003cp\u003eSAS 93—Omnibus Statement on Auditing Standards—2000 614\u003c\/p\u003e \u003cp\u003eSAS 94—The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit 614\u003c\/p\u003e \u003cp\u003eSAS 95—Generally Accepted Auditing Standards 614\u003c\/p\u003e \u003cp\u003eSAS 96—Audit Documentation 614\u003c\/p\u003e \u003cp\u003eSAS 97—Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles 614\u003c\/p\u003e \u003cp\u003eSAS 98—Omnibus Statement on Auditing Standards—2002 614\u003c\/p\u003e \u003cp\u003eSAS 99—Consideration of Fraud in a Financial Statement Audit 615\u003c\/p\u003e \u003cp\u003eSAS 100—Interim Financial Information 623\u003c\/p\u003e \u003cp\u003eSAS 101—Auditing Fair Value Measurements and Disclosures 623\u003c\/p\u003e \u003cp\u003eSAS 102—Defining Professional Requirements in Statements on Auditing Standards 625\u003c\/p\u003e \u003cp\u003eSAS 103—Audit Documentation 625\u003c\/p\u003e \u003cp\u003eSAS 104—Amendment to SAS 1, Codification of Auditing Standards and Procedures (“Due Professional Care in the Performance of Work”) 629\u003c\/p\u003e \u003cp\u003eSAS 105—Amendment to SAS 95—Generally Accepted Auditing Standards 629\u003c\/p\u003e \u003cp\u003eSAS 106—Audit Evidence 630\u003c\/p\u003e \u003cp\u003eSAS 107—Audit Risk and Materiality in Conducting an Audit 632\u003c\/p\u003e \u003cp\u003eSAS 108—Planning and Supervision 634\u003c\/p\u003e \u003cp\u003eSAS 109—Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 636\u003c\/p\u003e \u003cp\u003eSAS 110—Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 637\u003c\/p\u003e \u003cp\u003eSAS 111—Amendment to Statement on Auditing Standards No. 39, Audit Sampling 640\u003c\/p\u003e \u003cp\u003eSAS 112—Communication of Internal Control–Related Matters Identified in an Audit 641\u003c\/p\u003e \u003cp\u003eSAS 113—Omnibus 2006 641\u003c\/p\u003e \u003cp\u003eSAS 114—The Auditor’s Communication with Those Charged with Governance 641\u003c\/p\u003e \u003cp\u003eSAS 115—Communicating Internal Control Related Matters Identified in an Audit 642\u003c\/p\u003e \u003cp\u003eSAS 116—Interim Financial Information 647\u003c\/p\u003e \u003cp\u003eSAS 117—Compliance Audits 648\u003c\/p\u003e \u003cp\u003eSAS 118—Other Information in Documents Containing Audited Financial Statements 648\u003c\/p\u003e \u003cp\u003eSAS 119—Supplementary Information in Relation to the Financial Statements as a Whole 650\u003c\/p\u003e \u003cp\u003eSAS 120—Required Supplementary Information 654\u003c\/p\u003e \u003cp\u003eSAS 121—Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information 655\u003c\/p\u003e \u003cp\u003eAS 1—References in Auditor’s Reports to the Standards of the Public Company Accounting Oversight Board 656\u003c\/p\u003e \u003cp\u003eAS 2—An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements 656\u003c\/p\u003e \u003cp\u003eAS 3—Audit Documentation 656\u003c\/p\u003e \u003cp\u003eAS 4—Reporting on Whether a Previously Reported Material Weakness Continues to Exist 657\u003c\/p\u003e \u003cp\u003eAS 5—An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 662\u003c\/p\u003e \u003cp\u003eDefinitions 664\u003c\/p\u003e \u003cp\u003eAS 6—Evaluating Consistency of Financial Statements 670\u003c\/p\u003e \u003cp\u003eAS 7—Engagement Quality Review 671\u003c\/p\u003e \u003cp\u003eAS 8—Audit Risk 672\u003c\/p\u003e \u003cp\u003eAS 9—Audit Planning 673\u003c\/p\u003e \u003cp\u003eAS 10—Supervision of the Audit Engagement 674\u003c\/p\u003e \u003cp\u003eAS 11—Consideration of Materiality in Planning and Performing an Audit 675\u003c\/p\u003e \u003cp\u003eAS 12—Identifying and Assessing Risks of Material Misstatements 677\u003c\/p\u003e \u003cp\u003eAS 13—The Auditor’s Responses to the Risks of Material Misstatement 680\u003c\/p\u003e \u003cp\u003eAS 14—Evaluating Audit Results 681\u003c\/p\u003e \u003cp\u003eAS 15—Audit Evidence 682\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13 Sarbanes-Oxley Act of 2002 685\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAuditor Independence 685\u003c\/p\u003e \u003cp\u003ePartner Rotation 686\u003c\/p\u003e \u003cp\u003ePublic Company Accounting Oversight Board 686\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart V \u003c\/b\u003e\u003cb\u003eTaxation\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14 \u003c\/b\u003e\u003cb\u003eTax Research 691\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSources of Tax Law 691\u003c\/p\u003e \u003cp\u003eThe Court System 692\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart VI \u003c\/b\u003e\u003cb\u003eOther Professional Standards\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15 \u003c\/b\u003e\u003cb\u003eConsulting Services 697\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16 \u003c\/b\u003e\u003cb\u003eQuality Control 699\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17 \u003c\/b\u003e\u003cb\u003eCode of Professional Conduct 703\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRule 101—Independence 703\u003c\/p\u003e \u003cp\u003eRule 102—Integrity and Objectivity 705\u003c\/p\u003e \u003cp\u003eRule 201—General Standards 705\u003c\/p\u003e \u003cp\u003eRule 202—Compliance with Standards 705\u003c\/p\u003e \u003cp\u003eRule 203—Accounting Principles 706\u003c\/p\u003e \u003cp\u003eRule 301—Confidential Client Information 706\u003c\/p\u003e \u003cp\u003eRule 302—Contingent Fees 706\u003c\/p\u003e \u003cp\u003eRule 501—Acts Discreditable 707\u003c\/p\u003e \u003cp\u003eRule 502—Advertising and Other Forms of Solicitations 707\u003c\/p\u003e \u003cp\u003eRule 503—Commissions and Referral Fees 707\u003c\/p\u003e \u003cp\u003eRule 505—Form of Organization and Name 707\u003c\/p\u003e \u003cp\u003eIndex 709\u003c\/p\u003e \u003cp\u003e\u003cb\u003eNick Dauber\u003c\/b\u003e, MS, CPA, is the author of four books and has served as book reviewer for major book publishers and has had articles published in many professional accounting journals. He is Instructor of Auditing and Taxation at Queens College of the City University of New York and has been in professional practice for over twenty-five years.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJae K. Shim\u003c\/b\u003e, PHD, CPA, a prolific accounting and finance expert, has over fifty college and professional books to his credit. He is Professor of Accounting and Finance at California State University, Long Beach, and is CEO of Delta Consulting Company, a financial consulting and training firm.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eJoel G. Siegel\u003c\/b\u003e, PHD, CPA, is the author of over fifty books and has written hundreds of articles for accounting and financial journals. Siegel was a member of the audit staff of Coopers \u0026amp; Lybrand and has consulted many organizations, including IT\u0026amp;T, Citicorp, and Person-Wolinsky CPA Review. He is Professor of Accounting at Queens College of the City University of New York.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eQ: What has over 700 pages and answers all of your accounting and finance questions?\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eA: The Complete CPA Reference.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Complete CPA Reference\u003c\/i\u003e is your one-stop reference and problem solver for today's busy CPA. Organized in a handy question-and-answer format, it will help you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it.\u003c\/p\u003e \u003cp\u003eArming you with practical techniques, analytical tools, and rules of thumb to analyze, evaluate, and solve everyday accounting issues, bestselling authors Nick Dauber, Jae Shim, and Joel Siegel guide you through the complex, ever-changing world of accounting. In this practical, comprehensive, and useful guide, you'll find financial measures, ratios, procedures, and techniques to help you sort through accounting-related problems as they come up.\u003c\/p\u003e \u003cp\u003eThis helpful reference provides insight on:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eAccounting Standards Codification (ASC)\u003c\/li\u003e \u003cli\u003eGAAP and International Financial Reporting Standards (IFRS)\u003c\/li\u003e \u003cli\u003eFinancial accounting\u003c\/li\u003e \u003cli\u003eFinancial statement analysis\u003c\/li\u003e \u003cli\u003eFinancial planning\u003c\/li\u003e \u003cli\u003eManagerial accounting\u003c\/li\u003e \u003cli\u003eQuantitative analysis and modeling\u003c\/li\u003e \u003cli\u003eRisk assessment\u003c\/li\u003e \u003cli\u003eAuditing\u003c\/li\u003e \u003cli\u003eTaxation\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThis valuable reference tool is fully loaded with illustrations, step-by-step instructions, real-world applications, tables, forms, checklists, questionnaires, practical tips, sample reports, and how-tos to help you ace any and all financial issues. Designed for daily use, \u003ci\u003eThe Complete CPA Reference\u003c\/i\u003e is a powerful companion to combat your daily accounting challenges.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990192210149,"sku":"NP9781118115886","price":65.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118115886.jpg?v=1761786860","url":"https:\/\/k12savings.com\/es\/products\/the-complete-cpa-reference-isbn-9781118115886","provider":"K12savings","version":"1.0","type":"link"}