Wiley Practitioner’s Guide to GAAS 2014: Covering all SASs, SSAEs, SSARSs, and Interpretations (Wiley Regulatory Reporting)
Author: Joanne M. Flood
Publisher: Wiley
Edition: 11th edition
Publication Date: 2014-03-24
Language: English
Paperback: 1021 pages
ISBN-10: 1118734033
ISBN-13: 9781118734032
Book Description
The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated
This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners’ actual use of the Statements on Auditing Standards (SASs), inside you’ll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process.
- Detailed explanation of all new SAS standards
- Updates and interpretations of new Statements on Standards for Accounting and Review Services (SSARS) Compilation and Review statements
- A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
- A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard
- Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
- Concise listing and descriptions of each standard’s specific mandate
- Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
- Helpful techniques for remaining compliant with each standard
- Examples and illustrations for testing internal controls
Wiley Practitioner’s Guide to GAAS 2014 presents each statement individually, explaining how the standards are related and offering 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.
From the Back Cover
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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