Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations (Wiley Regulatory Reporting) - Softcover

Flood, Joanne M.

9781118978979: Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations (Wiley Regulatory Reporting)

Softcover

ISBN 10: 1118978978 ISBN 13: 9781118978979

Publisher: Wiley, 2015

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The all-in-one guide to the latest auditing standards, with clear explanations and more

Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change.

Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical. Wiley Practitioner's Guide to GAAS 2015 is a complete reference for the auditing professional, logically organized to allow for quick navigation.

Understand the real-world application of each standard
Learn each standard's effective date and specific mandates
Examine technical alerts, definitions, and interpretations
Develop techniques for maintaining compliance

Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance.

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From the Back Cover

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 2015 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 2015 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 2015:

In 2014, the AICPA's Auditing Standards Board (ASB) issued the final standard in its clarity project—Using the Work of Internal Auditors. The ASB also issued new guidance on comfort letters, and the PCAOB has a new standard on auditing supplemental information. GAAS 2015 is completely updated to reflect the clarified standards and other new guidance.

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