Wiley Practitioner's Guide to GAAS 2014: Covering All SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations - Couverture souple

Flood, Joanne M.

Couverture souple

ISBN 10 : 1118734033 ISBN 13 : 9781118734032

Editeur : John Wiley & Sons Inc, 2014

Synopsis

The clearest, easiest-to-use guide to understanding GAAS 2013 onthe market fully updated This latest resource to understanding GAAS addresses thetoughest part of the job identifying, interpreting, andapplying the many audit, attest, review, and compilation standardsrelevant to a particular engagement. The only GAAS referenceorganized according to practitioners' actual use of the Statementson Auditing Standards (SASs), inside you'll find explanations,practice notes, practical illustrations, checklists, andquestionnaires to guide users through the auditing process. * Detailed explanation of all new SAS standards * Updates and interpretations of new Statements on Standards forAccounting and Review Services (SSARS) Compilation and Reviewstatements * A brief identification of each SAS, SSAE, and SSARS, with itseffective date and tips on when to apply it * A convenient and comprehensive glossary of officialdefinitions, which are usually scattered throughout a standard * Behind-the-scenes explanations of the reasons for eachpronouncement and brief explanations of the basic ideas of thesection * Concise listing and descriptions of each standard's specificmandate * Easy-to-read capsule summary of interpretations, plus selectedAICPA practice alerts and advisories * Helpful techniques for remaining compliant with eachstandard * Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2014 presents eachstatement individually, explaining how the standards are relatedand offering guidance on the entire engagement process in the formof practice notes, checklists, questionnaires, and real-worldexamples that illustrate how the fundamental requirements of eachsection are applied.

A propos du livre

Quatrième de couverture

The clearest, easiest–to–use guide to understanding the newlyclarified auditing standards–fully updated!

This comprehensive guide to understanding Generally AcceptedAuditing Standards (GAAS) addresses the toughest part of anaccountant′s job identifying, interpreting, and applying themany audit, attest, review, and compilation standards relevant to aparticular engagement.

Wiley Practitioner′s Guide to GAAS 2014 offers a clearand accessible distillation of the official language of GAAS,Statements on Standards for Attestation Engagements (SSAEs),Statements on Standards for Accounting and Review Services(SSARSs), and PCAOB Auditing Standards as well as advice onexactly when and how to remain fully compliant with each.

Wiley Practitioner′s Guide to GAAS 2014 is organizedaccording to the logical arrangement of the clarified auditingstandards, presenting each section individually, and explaining howit is related to the audit process. Guidance is offered on theentire engagement process, in the form of practice notes,checklists, questionnaires, and real–world examples, illustratinghow the fundamental requirements of each section are applied.

Other key features include:

• A brief identification of each auditing section, SSAE, SSARS,and PCAOB Auditing Standard with effective dates and tips on how toapply it
• Highlights of new requirements in the clarified auditingstandards
• Concise listing and descriptions of each section′s specificmandates, including definitions
• Easy–to–read capsule summary of interpretations, plus selectedtechnical alerts
• Helpful techniques for remaining compliant with eachstandard

New in GAAS 2014:

In 2013, the AICPA′s Auditing Standards Board completed itsclarity project and the new standards are now effective. GAAS 2014is completely updated and reorganized to reflect the clarifiedstandards. Coverage includes new reporting and group auditstandards, plus a new PCAOB standard.

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Présentation de l'éditeur

The clearest, easiest–to–use guide to understanding GAAS 2013 onthe market fully updated

This latest resource to understanding GAAS addresses thetoughest part of the job identifying, interpreting, andapplying the many audit, attest, review, and compilation standardsrelevant to a particular engagement. The only GAAS referenceorganized according to practitioners′ actual use of the Statementson Auditing Standards (SASs), inside you′ll find explanations,practice notes, practical illustrations, checklists, andquestionnaires to guide users through the auditing process.

• Detailed explanation of all new SAS standards
• Updates and interpretations of new Statements on Standards forAccounting and Review Services (SSARS) Compilation and Reviewstatements
• A brief identification of each SAS, SSAE, and SSARS, with itseffective date and tips on when to apply it
• A convenient and comprehensive glossary of officialdefinitions, which are usually scattered throughout a standard
• Behind–the–scenes explanations of the reasons for eachpronouncement and brief explanations of the basic ideas of thesection
• Concise listing and descriptions of each standard′s specificmandate
• Easy–to–read capsule summary of interpretations, plus selectedAICPA practice alerts and advisories
• Helpful techniques for remaining compliant with eachstandard
• Examples and illustrations for testing internal controls

Wiley Practitioner′s Guide to GAAS 2014 presents eachstatement individually, explaining how the standards are relatedand offering guidance on the entire engagement process in the formof practice notes, checklists, questionnaires, and real–worldexamples that illustrate how the fundamental requirements of eachsection are applied.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 1118734033
• ISBN 13: 9781118734032
• Reliure: Broché
• Nombre de pages: 1022
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible