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

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

Couverture souple

ISBN 10 : 0471193941 ISBN 13 : 9780471193944

Editeur : John Wiley & Sons Inc, 1998

Synopsis

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.

A propos du livre

Quatrième de couverture

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.

Présentation de l'éditeur

A clear and easy–to–use GAAS resource.

The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non–technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process.

D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 1998
• Langue: anglais
• ISBN 10: 0471193941
• ISBN 13: 9780471193944
• Reliure: Broché
• Nombre de pages: 3200
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible