Leseprobe
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Wiley Practitioner's Guide to GAAS 2023
Joanne M. Flood
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Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft
Beschreibung
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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Rechnungswesen, Accounting, Revision, Auditing