Joanne M. Flood
Wiley Practitioner's Guide to GAAS 2016
Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations
Ebook (PDF Format)
The clearest, easiest-to-use guide to understanding the newly clarified auditing standards-fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2016 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards for Accounting and Review Services (SSARSs), and PCAOB Auditing Stand…
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Beschreibung
The clearest, easiest-to-use guide to understanding the newly clarified auditing standards-fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2016 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards for Accounting and Review Services (SSARSs), and PCAOB Auditing Standards-as well as advice on exactly when and how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2016 is organized according to the logical arrangement of the clarified auditing standards, presenting each section individually, and explaining how it is related to the audit process. Guidance is offered on the entire engagement 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 section, SSAE, SSARS, and PCAOB Auditing Standard with effective dates and tips on how to apply it Highlights of new requirements in the clarified auditing standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard New in GAAS 2016: In 2014, the AICPA's Accounting and Review Services Committee completed a major stage of its clarity project and issued SSARS No. 21. The new guidance is effective now. SSARS No. 21 replaces all the compilation and review standards, except for guidance on compilation of pro forma financial information. It introduces major new requirements that will change practice and a new engagement, preparation of financial statements. GAAS 2016 is completely updated to reflect the clarified standards and provide valuable implementation information.
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Produktdetails
- ISBN: 978-1-119-10761-3
- EAN: 9781119107613
- Produktnummer: 19382067
- Verlag: Wiley
- Sprache: Englisch
- Erscheinungsjahr: 2016
- Seitenangabe: 984 S.
- Plattform: PDF
- Masse: 15'260 KB
Über den Autor
Joanne Flood, MBA, CPA, Rockville Center, NY has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University.While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.
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