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Wiley Practitioner's Guide to GAAS 2023 : Covering All SASs, SSAEs, SSARSs, and Interpretations.
・ISBN 978-1-394-15270-4 paper US$ 120.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-394-15273-5
| 著者・編者 | Flood, Joanne M., |
|---|---|
| シリーズ | Wiley Regulatory Reporting |
| 出版社 | (Wiley, US) |
| 出版年月 | 2023.05 |
| ページ数 | 1056 pp. |
| 言語 | ENG |
| ニュース番号 | ＜697-417＞ |
解説
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.