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The clearest, easiest-to-use guide to understanding GAAS 2011 on the market-fully updated!

This latest resource to understanding 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 2011 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), Wiley Practitioner's Guide to GAAS 2011 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. Other key features include:

A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips onwhen 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 mandates

Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories

Helpful techniques for remaining compliant with each standard

New in GAAS 2011!

Detailed explanation of all new SAS standards

Updated interpretations of new Statements on SSARSs Compilation and Review statements

Guidance on SAS 116, Interim Financial Information; SSAE 15, An Examination of an Entity's Control Over Financial Reporting That Is Integrated with an Audit of Its Financial Statements

Guidance on SSARS 18, Applicability of Statements on Standards for Accounting and Review Services

Coverage of PCAOB Auditing Standards 1 through 6

And more

Publisher: Johns Hopkins White Papers
ISBN: 9780929661131


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