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Designed specifically to help practitioners prevail in the current climate of intense scrutiny, Knowledge-Based Audit Procedures presents the conservative and effective approach needed to conduct a higher-quality audit of nonpublic commercial entities. Practical discussion and consideration of the day-to-day management of audit engagements enhance the quality of the auditor's practice while easy-to-read and easy-to-understand advice, procedures, and practice aids enable practitioners to put official pronouncements into action immediately. Based on the AICPA's Auditing Standards Board's risk assessment standards, the 2011 Edition features the latest audit tools and includes current information on the ASB's Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards.
The 2011 edition of Knowledge-Based Audit Procedures is updated for auditing pronouncements through SAS-120 and includes current updates to FASB Accounting CodificationTM. In addition, the CD-ROM, which includes the audit workpapers, have been revised to reflect the effects of the new pronouncements. PCAOB's Auditing Standards are also discussed.
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Luis M. Puncel, CPA, has more than 30 years of experience in accounting and auditing. Currently, he heads his own consulting practice. Previously, Mr. Puncel was a principal in the accounting and auditing practice of a large national public accounting firm, where he served public and private clients and managed an office of the firm. He has also served with a Big 4 public accounting firm as an audit partner working with public and private clients. Mr. Puncel has led or been personally involved in more than one thousand audit engagements for clients ranging from small private companies to large, international, public companies.
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