Wiley Practitioner′s Guide to GAAS 99 for Windows®: Covering all SASs, SSAEs, SSARSs, and Interpretations (Accounting) - Softcover

Guy, Dan M.; Carmichael, D. R.

Softcover

ISBN 10: 0471193941 ISBN 13: 9780471193944

Publisher: John Wiley & Sons, 1998

Synopsis

A clear and easy–to–use GAAS resource.

The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non–technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process.

D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.

About this title

From the Back Cover

The most practical, easy–to–use GAAS resource available.

Accountants rely on this handy quick–reference guide to help them interpret and apply the latest audit, attest, review, and compilation standards and with good reason. Written by the primary authors of the AICPA Statements on Auditing Standards (SASs) and Statements on Standards for Attestation Engagements (SSAEs), this book distills the official language of SASs, SSAEs and Statements on Standards for Accounting and Review Services (SSARSs) into easy–to–read, understandable advice. It provides vital help to CPAs in the application of, and compliance with, generally accepted auditing standards (GAAS). And, with specific requirements clearly highlighted and separated from advice, observations, and other subordinate information, it offers a flexibility and accessibility unrivaled by any other GAAS reference.

Key features include:

• A brief identification of each standard, with its effective date and information on when to apply it.
• A glossary of official definitions that brings together explanations of terms ordinarily scattered throughout a standard.
• Behind–the–scenes explanations of the reasons for each standard.
• Concise listing and descriptions of each standard′s specific mandates.
• Capsule summary of interpretations.
• Helpful techniques for complying with the fundamentals of each standard.
• Examples of the application of these fundamentals.

  Practical and up–to–date, this outstanding resource is an indispensable cutting–edge tool of the auditing profession.

Edition details

• Publisher: John Wiley & Sons
• Publication date: 1998
• ISBN 10: 0471193941
• ISBN 13: 9780471193944
• Binding: Paperback
• Language: English
• Number of pages: 976