Publisher's Synopsis
The clearest, easy–to–use guide to understanding GAAS 2000 now available.
The toughest part of an accountant?s job is simply identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner?s Guide to GAAS 2000, the only reference written by the primary authors of the AICPA Statements on Auditing Standards, offers the accounting professional a clear, easy–to–understand distillation of the official language of the Statements on Auditing Standards (SASs), 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 the way practitioners actually use the Statements on Auditing Standards, GAAS 2000 presents each statement one by one, explaining how the standards are related,as well as 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 on when to apply it
- A comprehensive glossary of official definitions, usually scattered throughout a standard
- Behind–the–scenes explanations of the reasons for each pronouncement and brief explanation of the basic ideas of the section
- Concise listing and descriptions of each standard?s specific mandates
- Capsule summary of interpretations, plus selected AICPA practice alerts and advisories
- Helpful techniques for remaining compliant with each standard
Also available:
Wiley Practitioner?s Guide to GAAS 2000 for Windows® CD–ROM Wiley Auditor?s SAS Field Guide 2000 (a quick–reference companion to GAAS 2000)
Other useful references for accounting and auditing professionals?
Wiley Not–for–Profit Accounting Field Guide 1999?2000 Wiley Federal Accounting Handbook Wiley GAAP 2000 Wiley GAAP 2000 for Windows® Wiley GAAP Quarterly Update Wiley GAAP for Governments 2000 Wiley GAAP for Governments 2000 for Windows® Wiley GAAP for Governments Field Guide 2000 Wiley Not–for–Profit GAAP 2000 Wiley Not–for–Profit GAAP 2000 for Windows® Wiley IAS 2000 Wiley IAS 2000 for Windows®
