Wiley Practitioner's Guide to GAAS 2010: Covering All SASs, SSAEs, SSARSs, and Interpretations - Brossura

Bragg, Steven M.

Brossura

ISBN 10: 0470453265 ISBN 13: 9780470453261

Casa editrice: John Wiley & Sons Inc, 2009

Riassunto

Your clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!

This latest resource to understanding GAAS addresses the toughest part of your job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.

Wiley Practitioner's Guide to GAAS 2010 offers you

• A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
• A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
• Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
• Concise listing and descriptions of each standard's specific mandates
• Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
• Helpful techniques for remaining compliant with each standard
• Examples and illustrations for testing internal controls

The only GAAS reference organized according to your actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2010 presents each statement individually, explaining how the standards are related and offering you guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

Su questo libro

L'autore

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a bachelor’s degree in economics from the University of Maine. He is the author of 28 books, including Accounting Best Practices, The Ultimate ccountants’ Reference, and Controllership. He has been the two-time president of the Colorado Mountain Club. He resides with his wife and two daughters in Centennial, Colorado. Sign  up for his free accounting best practices newsletter at www.stevebragg.com

Dalla quarta di copertina

Wiley
 
Includes References to Sarbanes-Oxley
 
Practitioner's Guide to Gaas
 
2010
 
Including all SASs, SSAEs, SSARSs, and Interpretations
 
Steven M. Bragg
 
The clearest, easiest-to-use guide to understanding GAAS 2010 on the market-fully updated!
 
This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2010 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2010 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include:
* A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips onwhen to apply it
* A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
* Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
* Concise listing and descriptions of each standard's specific mandates
* Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
* Helpful techniques for remaining compliant with each standard
 
New in GAAS 2010!
* Detailed explanation of all new SAS standards
* Updated interpretations of new Statements on Standards for Accounting and Review Services Compilation and Review statements
* Guidance on SAS?116, Interim Financial Information; SSAE 15, An Examination of an Entity's Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
* Guidance on SSARS 18, Applicability of Statements on Standards for Accounting and Review Services
* Coverage of PCAOB Auditing Standards 1 through 6
* And more

Su questa edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 2009
• ISBN 10: 0470453265
• ISBN 13: 9780470453261
• Rilegatura: Copertina flessibile
• Numero di pagine: 816