зарубежная образовательная литература

бухучет / налогообложение / аудит

The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated!
This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement.
Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each.
Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied.
Other key features include:A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply itHighlights of new requirements in the clarified attestation standardsConcise listing and descriptions of each section's specific mandates, including definitionsEasy-to-read capsule summary of interpretations, plus selected technical alertsHelpful techniques for remaining compliant with each standard
New in GAAS 2017:
In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.

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Wiley Practitioner's Guide to GAAS 2017

[b]A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures[/b]
Over the last few years, the AICPA has clarified [i]all[/i] its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The [i]Wiley Practitioner&apos;s Guide to GAAS 2020 [/i]provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding.
Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find:
Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The [i]Wiley Practitioner&apos;s Guide to GAAS 2020 [/i]is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

Joanne M. Flood