Gaas Guide 2011: A Comprehensive Restatement of Standards for Auditing, Attestation, Compilation, and Review - Softcover
Synopsis
The GAAS Guide describes today's engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards on Accounting and Review Services (SSARSs) and their relationship to the PCAOB's standards. The latest interpretations of all the standards are also included. The book is organized to follow the arrangement of the AICPA's Professional Standards. Each section begins with a list of authoritative pronouncements and an Overview. A Promulgated Procedures Checklist identifies the essential professional responsibilities that must be satisfied in each phase of an engagement followed by an Analysis and Application of Reporting Standards, which explains how each specific promulgated procedure should be applied. Practitioner's Aids provide additional guidance on how to apply the promulgated standards to specific engagements. Throughout the book Risk Assessment Points, Engagement Strategies, Planning Aid Reminders, and Observations provide helpful, practical tips. Fraud Pointers alert practitioners to issues affecting auditor responsibility for fraud and fraud risks throughout the audit engagement. To keep CPAs abreast of potential changes affecting AICPA professional standards, this edition contains new overviews of outstanding exposure drafts, which highlight key elements of possible changes to existing professional standards. The sample letters, reports, and checklists found in the text are included on a CD-ROM that accompanies the book and can be printed and customized to meet all of your auditing needs. The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).
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About the Author
Mark S. Beasley is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the Department of Accounting at North Carolina State University, in Raleigh, N.C., where he teaches auditing courses in the undergraduate and masters programs. He currently serves as a member of the COSO Board. He is a Certified Public Accountant (CPA) in North Carolina and has worked in public accounting, where he was an Audit Manager with Ernst & Young. Dr. Beasley also worked as a Technical Manager with the AICPA's Auditing Standards Division, in New York City. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Internal Auditors, and the Association of Certified Fraud Examiners. Joseph V. Carcello is a Professor in the Department of Accounting and Information Management and the Director of Research of the Corporate Governance Center at the University of Tennessee, in Knoxville, Tenn., where he teaches auditing and financial accounting courses in the undergraduate and MAcc. programs. Dr. Carcello has taught continuing professional education courses for two of the Big 4 accounting firms, AICPA, Institute of Internal Auditors, The Institute of Management Accountants, the Tennessee and Florida Societies of CPAs, local and regional accounting firms, and he has provided consulting services on revenue recognition to the software industry. He has also served as an expert witness for the Securities and Exchange Commission and testified before the U.S. Treasury Advisory Committee on the Auditing Profession. Dr. Carcello is a member of the PCAOB's Investor Advisory Group, and he previously served as a member of the PCAOB's Standing Advisory Group and of COSO's Small Business Control Guidance Advisory Group Task Force.
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Gaas Guide 2011: A Comprehensive Restatement of Standards for Auditing, Attestation, Compilation, and Review
Seller: ThriftBooks-Dallas, Dallas, TX, U.S.A.
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Paperback. Condition: Very Good. No Jacket. Former library book; May have limited writing in cover pages. Pages are unmarked. ~ ThriftBooks: Read More, Spend Less. Seller Inventory # G0808024078I4N10