Wiley Practitioner's Guide to GAAS 2004: Covering all SASs, SSAEs, SSARSs, and Interpretations
Language: English
Published by Wiley, 2003
- Softcover
- Used
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- Title
- Wiley Practitioner's Guide to GAAS 2004: Covering all SASs, SSAEs, SSARSs, and Interpretations
- Author
- Guy, Dan M.; Carmichael, D. R.; Lach, Linda A.
- Publisher
- Wiley
- Publication year
- 2003
- Condition
- very_good
- Binding
- Soft cover
- Language
- English
- ISBN 10
- 0471352500
- ISBN 13
- 9780471352501
From the authors who set ninety percent of the General Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists and questionnaires, the authors guide readers through each step of the auditing process.
Dan M. Guy worked for the AICPA for eighteen years. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach is a former director of professional development for the AICPA.
"Synopsis" may belong to another edition of this title.
About the Author
D. R. Carmichael, PhD, CPA, CFE, is the Chief Auditor and Director of Professional Standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the current edition of this book. The views of Dr. Carmichael expressed herein are solely his and not necessarily those of the PCAOB or any other member of its staff. Formerly, he was Director of the Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College, City University of New York. Until 1983, he was the Vice President, Auditing, at the AICPA, where he directly participated in the development of accounting and auditing standards. Dr. Carmichael has written numerous books and articles on accounting and auditing. He has acted as a consultant on accounting, auditing, and control matters to CPA firms, public corporations, attorneys, government agencies, and financial institutions. Dr. Carmichael has served as a consultant to the AICPA, the Securities and Exchange Commission (SEC), the General Accounting Office (GAO), the Federal Deposit Insurance Corporation (FDIC), the Federal Trade Commission (FTC), and other federal and state government agencies. He has also investigated numerous cases involving allegations of fraudulent financial reporting and provided expert witness testimony on those matters.
Linda Lach, CPA, lives in Fairfield, Connecticut. She is the former Associate Director for the Center for Financial Integrity at Baruch College and the former Director of Professional Development for the American Institute of Certified Public Accountants. At the AICPA, Linda was responsible for conferences, seminars, and self–study courses developed for the accounting profession. She has made numerous presentations and written articles on continuing education issues. Before joining the AICPA, she held various financial management positions and worked as an auditor for Touche Ross (currently Deloitte & Touche).
"About the title" may belong to another edition of this title.
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