Wiley Practitioner's Guide to GAAS: Covering All SASs,
ISBN: , SKU: , AUTHOR: Bragg, Steven M., PUBLISHER: John Wiley & Sons, ong>Theong> clearest, easiest-to-use guide to understanding GAAS on ong>theong> market--fully updated This latest resource to understanding GAAS addresses ong>theong> toughest part ong>ofong> ong>theong> job--identifying, interpreting, and applying ong>theong> many audit, attest, review, and compilation standards relevant to a particular engagement. ong>Theong> only GAAS reference organized according to practitioners' actual use ong>ofong> ong>theong> Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations ong>ofong> ong>theong> reasons for each pronouncement.A ong>briefong> identification ong>ofong> each SAS, SSAE, and SSARS, with its effective date and tips on when to apply itA convenient and comprehensive glossary ong>ofong> ong>ofong>ficial definitions, which are usually scattered throughout a standardBehind-ong>theong>-scenes explanations ong>ofong> ong>theong> reasons for each pronouncement and ong>briefong> explanations ong>ofong> ong>theong> basic ideas ong>ofong> ong>theong> sectionConcise listing and descriptions ong>ofong> each standard's specific mandateEasy-to-read capsule summary ong>ofong> interpretations, plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardExamples and illustrations for testing internal controls "Wiley Practitioner's Guide to GAAS " presents each statement individually, explaining how ong>theong> standards are related and ong>ofong>fering guidance on ong>theong> entire engagement process in ong>theong> form ong>ofong> practice notes, checklists, questionnaires, and real-world examples that illustrate how ong>theong> fundamental requirements ong>ofong> each section are applied.