Wiley Practitioner's Guide to GAAS 2014: Covering All SASs, SSAEs, SSARSs, and Interpretations (Wiley Regulatory Reporting) - Softcover

Flood, Joanne M.

9781118734032: Wiley Practitioner's Guide to GAAS 2014: Covering All SASs, SSAEs, SSARSs, and Interpretations (Wiley Regulatory Reporting)

Softcover

ISBN 10: 1118734033 ISBN 13: 9781118734032

Verlag: John Wiley & Sons Inc, 2014

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Rese�a del editor:

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.

Contraportada:

The clearest, easiest-to-use guide to understanding the newly clarified auditing standards-fully updated!

This comprehensive guide to understanding Generally Accepted Auditing Standards (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 2014 offers a clear and 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 on exactly when and how to remain fully compliant with each.

Wiley Practitioner's Guide to GAAS 2014 is organized according to the logical arrangement of the clarified auditing standards, presenting each section individually, and explaining how it is related to the audit process. Guidance is offered on the entire engagement process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how 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 to apply it
Highlights of new requirements in the clarified auditing standards
Concise listing and descriptions of each section's specific mandates, including definitions
Easy-to-read capsule summary of interpretations, plus selected technical alerts
Helpful techniques for remaining compliant with each standard

New in GAAS 2014:

In 2013, the AICPA's Auditing Standards Board completed its clarity project and the new standards are now effective. GAAS 2014 is completely updated and reorganized to reflect the clarified standards. Coverage includes new reporting and group audit standards, plus a new PCAOB standard.

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