Description

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023

The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards—or GAAS—under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations.

Wiley Practitioner’s Guide to GAAS 2023 delivers a thorough description and analysis of not only auditing standards—SASs—but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on:

  • Audit evidence
  • Auditing accounting estimates
  • Use of pricing evidence
  • Inquiries of predecessor auditors
  • Quality management
  • Materiality,
  • SSAE direct examination engagements, and
  • Practitioner’s review reports.
  • Practical direction on the steps necessary to help you comply with GAAS
  • Comprehensive guidance on the entire auditing process, from start to finish
  • Explanations of all attestation and review, compilation, and preparation standards
  • A glossary of relevant terminology for each subject

It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource.

In addition, Wiley Practitioner’s Guide to GAAS 2023 provides readers with:

A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, Wiley Practitioner’s Guide to GAAS 2023 is an invaluable resource written to save you time and simplify your compliance with professional standards.

Wiley Practitioner's Guide to GAAS 2023: Covering All SASs, SSAEs, SSARSs, and Interpretations

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Paperback / softback by Joanne M. Flood

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Short Description:

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023 The American Institute of Certified... Read more

    Publisher: John Wiley & Sons Inc
    Publication Date: 25/05/2023
    ISBN13: 9781394152704, 978-1394152704
    ISBN10: 1394152701

    Number of Pages: 1056

    Non Fiction , Business, Finance & Law

    Description

    The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023

    The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards—or GAAS—under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations.

    Wiley Practitioner’s Guide to GAAS 2023 delivers a thorough description and analysis of not only auditing standards—SASs—but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on:

    • Audit evidence
    • Auditing accounting estimates
    • Use of pricing evidence
    • Inquiries of predecessor auditors
    • Quality management
    • Materiality,
    • SSAE direct examination engagements, and
    • Practitioner’s review reports.
    • Practical direction on the steps necessary to help you comply with GAAS
    • Comprehensive guidance on the entire auditing process, from start to finish
    • Explanations of all attestation and review, compilation, and preparation standards
    • A glossary of relevant terminology for each subject

    It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource.

    In addition, Wiley Practitioner’s Guide to GAAS 2023 provides readers with:

    A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, Wiley Practitioner’s Guide to GAAS 2023 is an invaluable resource written to save you time and simplify your compliance with professional standards.

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