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

Carmichael, D. R.; Guy, Dan M.

Brossura

ISBN 10: 0471193941 ISBN 13: 9780471193944

Casa editrice: John Wiley & Sons Inc, 1998

Riassunto

GAAS (Generally Accepted Auditing Standards) are the auditing standards, practices and procedures in use today which must be followed and referenced when undertaking an audit. This guide explains and interprets the standards clearly and comprehensively. Organized in the same way as practitioners use the Statements on Auditing Standards (SAS), it presents each statement one by one and explains how the standards are related. It includes explanations, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process. There is detailed explanation of all new SAS standards, including fraud detection and implementation, electronic evidence and auditing investments.

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The most practical, easy–to–use GAAS resource available.

Accountants rely on this handy quick–reference guide to help them interpret and apply the latest audit, attest, review, and compilation standards and with good reason. Written by the primary authors of the AICPA Statements on Auditing Standards (SASs) and Statements on Standards for Attestation Engagements (SSAEs), this book distills the official language of SASs, SSAEs and Statements on Standards for Accounting and Review Services (SSARSs) into easy–to–read, understandable advice. It provides vital help to CPAs in the application of, and compliance with, generally accepted auditing standards (GAAS). And, with specific requirements clearly highlighted and separated from advice, observations, and other subordinate information, it offers a flexibility and accessibility unrivaled by any other GAAS reference.

Key features include:

• A brief identification of each standard, with its effective date and information on when to apply it.
• A glossary of official definitions that brings together explanations of terms ordinarily scattered throughout a standard.
• Behind–the–scenes explanations of the reasons for each standard.
• Concise listing and descriptions of each standard′s specific mandates.
• Capsule summary of interpretations.
• Helpful techniques for complying with the fundamentals of each standard.
• Examples of the application of these fundamentals.

  Practical and up–to–date, this outstanding resource is an indispensable cutting–edge tool of the auditing profession.

Dettagli dell'edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 1998
• Lingua: Inglese
• ISBN 10: 0471193941
• ISBN 13: 9780471193944
• Rilegatura: Copertina flessibile
• Numero di pagine: 3200
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile