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Enjoy the full spectrum of financial reporting with our new Audit module in Accounting Research Manager. Upgrade from an Accounting Research Manager Standard subscription or purchase this module as a standalone reference to access our expansive auditing guidance.
Our library covers auditing standards, attestation engagement standards, accounting and review services standards, audit risk alerts and other vital auditing-related guidance. You’ll also have online access to our best-selling GAAS Practice Manual, Audit Procedures, Compilations & Reviews, CPA’s Guide to Effective Engagement Letters, GAAS Update Service, and CPA’s Guide to Management Letter Comments. You will also have access to AICPA Accounting and Audit Guides and AICPA Professional Standards.
A wealth of practice aids help you plan and execute auditing and attest engagements and quickly integrate the standards into practice. In addition to answers for over 600 frequently asked questions on how to implement the standards, you get over 350 illustrations, including checklists and practice aids.
Receive access to:
> Auditing Standards
> Attestation Standards
> Accounting and Review Services Standards
> Audit and Accounting Guides
> Audit Risk Alerts
> Exposure Drafts
> Peer Review Standards
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GAAS Practice Manual: Current SASs, SSAEs, and SSARSs in Practice
This innovative resource provides a complete, quick, and valuable reference source for the practitioner of the currently effective pronouncements of Statement on Auditing Standards (SAS), Statement on Standards for Attestation Engagements (SSAE), Statement on Standards for Accounting and Review Services (SSARS), and the interpretations of these standards.
Throughout, the Manual features various efficiency and effectiveness practice tips to help the practitioner better plan and execute accounting, auditing, and attest engagements and to quickly integrate the standards into practice. In addition to providing answers for over 600 frequently asked questions on how to implement the standards, the Manual contains over 350 illustrations, including checklists and practice aids.
Audit Procedures
Miller Audit Procedures shows practitioners the most cost-effective approach for conducting high-quality audits of nonpublic commercial entities. This product features various audit efficiency, effectiveness, and cost-saving measures to help reduce the tendency to overaudit. It also includes numerous practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample auditor’s reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the auditor’s report.
The 2006 edition of Miller Audit Procedures has been updated for new auditing pronouncements through SAS-101 (Auditing Fair Value Measurements and Disclosures) and accounting pronouncements through FASB Statement No. 153 (Exchanges of Nonmonetary Assets—An Amendment of APB Opinion No. 29). Also, the contents have been revised to reflect, where applicable, the effects of the new pronouncements.
In addition, this edition includes coverage of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 1, “References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board”; PCAOB Auditing Standard No. 2, “An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements”; PCAOB Auditing Standard No. 3, “Audit Documentation”; and conforming amendments to PCAOB Interim Standards. The discussion, illustrations, and examples (e.g., auditor’s reports) throughout the product have been updated, where applicable, to incorporate the guidance and requirements of the PCAOB. Although standards issued by the PCAOB apply mainly to auditors of publicly held entities, auditors are not precluded from performing an audit of a nonpublic company in accordance with the PCAOB’s standards.
Compilations & Reviews
Our experts translate the technical jargon of all applicable pronouncements including explaining how the watershed GASB 34 relates to compilations and reviews. Moreover, the latest guidance on the new Management-Use-Only Compilation Engagement is right here. Find out why CPAs across the country are turning to this compact reference. The guide also examines all applicable compilation and review standards, and guides you safely through planning, performance, documentation, and reporting. You receive all the time saving checklists, forms, and reports you'll need to perform a thorough compilation or review.
CPA's Guide to Effective Engagement Letters
We've included every type of engagement letter you could possibly need, from audits, tax preparations, and payroll processing, to business valuations and assurance services. And here's the best part: Every letter can be easily customized and printed. This innovative resource features a new collection of case studies on liability issues that illustrate what to do and what not to do with your engagement letters. Covers over 50 types of letters!
CPA's Guide to Management Letter Comments
Developed by a seasoned auditor with more than 20 years of experience in auditing practice for clients in a broad spectrum of industries, the just published CPA's Guide to Management Letter Comments makes it remarkably easy to draft clear management letter comments in no time at all. In one convenient, logically organized volume, you'll find the find the correct words and phrases to use in virtually any management letter comment you'll ever need to construct. The guide supplies the specific tools you need to build the basic structure and body of management letters, from the opening paragraph, to specific comments for all of the critical areas generally encountered during an audit, and suggested closing paragraphs. With these expertly prepared comments at your fingertips, you can make clear, concise recommendations to improve operational efficiencies or strengthen control weaknesses while actively promoting your additional services where opportunity exists.
GAAS Update Service
Issued twice a month, you'll receive the latest coverage of Audit Risk Alerts, SASs, SSAEs, Auditing SOPs, Industry Audit Guides and more!
Attestation Engagements
The product is filled with practical explanations of the most common types of attestation engagements, reducing the technical language of official pronouncements to easy-to-read and easy-to-understand advice and procedures. This product is designed to enhance the quality of your practice, and it presents an approach that will help you perform your attestation engagements effectively and efficiently.
UPDATE TOOLS
Weekly Summary e-mail alerts—The most current developments in financial reporting, conveniently emailed to you at the end of each business week so that you can quickly learn of topics that could affect your company.
The ARM Daily News—Each day, our expert staff will choose key accounting, auditing, international, regulatory (e.g., SEC) and governmental news that may affect your organization, and bring them directly to your desktop by e-mail. In addition to clear and concise news reporting, where appropriate, links will be provided to ARM’s exclusive deeper analyses of the developments and to the relevant source materials.
Because timing is everything.
Accounting Research Manager dramatically expands your department’s research capabilities. It’s like adding your own staff of researchers whose sole purpose is to track important accounting developments for you. Our outstanding team of content editors take pride in updating the system on a daily basis, so you stay as current as possible.
What’s more, our experts attend many standard setter meetings and summarize the results to you. Which means, you’ll learn of newly released literature and deliberations of current financial reporting projects as soon they occur!
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