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

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

Brossura

ISBN 10: 0471351571 ISBN 13: 9780471351573

Casa editrice: John Wiley & Sons Inc, 1999

Riassunto

GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use in 2000. An audit is a methodical review and an objective examination of an item, including the verification of specific information as determined by the auditor, or as established by general practice. To complete an audit GAAS must be followed and referenced - this book seeks to explain and interpret the standards in clear, easy-to-understand language which will enable auditors to save time and perform the auditing job better. This book presents each statement one-by-one and explains how the standards are related. It includes explanation, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process, and gives detailed explanation of all the new SAS standards. A companion website (Wiley GAAS site) is continuously updated.

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The clearest, easy–to–use guide to understanding GAAS 2000 now available.

The toughest part of an accountant?s job is simply identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner?s Guide to GAAS 2000, the only reference written by the primary authors of the AICPA Statements on Auditing Standards, offers the accounting professional a clear, easy–to–understand distillation of the official language of the Statements on Auditing Standards (SASs), 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 the way practitioners actually use the Statements on Auditing Standards, GAAS 2000 presents each statement one by one, explaining how the standards are related,as well as 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 on when to apply it
• A comprehensive glossary of official definitions, usually scattered throughout a standard
• Behind–the–scenes explanations of the reasons for each pronouncement and brief explanation of the basic ideas of the section
• Concise listing and descriptions of each standard?s specific mandates
• Capsule summary of interpretations, plus selected AICPA practice alerts and advisories
• Helpful techniques for remaining compliant with each standard

Also available:

Wiley Practitioner?s Guide to GAAS 2000 for Windows® CD–ROM Wiley Auditor?s SAS Field Guide 2000 (a quick–reference companion to GAAS 2000)

Other useful references for accounting and auditing professionals?

Wiley Not–for–Profit Accounting Field Guide 1999?2000 Wiley Federal Accounting Handbook Wiley GAAP 2000 Wiley GAAP 2000 for Windows® Wiley GAAP Quarterly Update Wiley GAAP for Governments 2000 Wiley GAAP for Governments 2000 for Windows® Wiley GAAP for Governments Field Guide 2000 Wiley Not–for–Profit GAAP 2000 Wiley Not–for–Profit GAAP 2000 for Windows® Wiley IAS 2000 Wiley IAS 2000 for Windows®

Dettagli dell'edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 1999
• Lingua: Inglese
• ISBN 10: 0471351571
• ISBN 13: 9780471351573
• Rilegatura: Copertina flessibile
• Numero di pagine: 976
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile