GAAS Practice Manual (2009) (with CD-ROM)

George Georgiades

Published by CCH, Inc.
ISBN 10: 0808092235 / ISBN 13: 9780808092230
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Synopsis: The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards--and the interpretations of those standards. Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts: 1. What Every Practitioner Should Know--which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities. 2. Practice Issues and Frequently Asked Questions--which focuses on techniques for applying the standard by using a Q&A format. 3. Illustrations and Practice Aids--which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports. Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs. The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index. The 2009 edition has been updated for new pronouncements through the issuance of SAS-114 (The Auditor's Communication with Those Charged with Governance). The 2009 Edition is current through the following pronouncements: --SAS-114 (The Auditor's Communication with Those Charged with Governance) --SSAE-14 (SSAE Hierarchy) --SSARS-17 (Omnibus Statement on Standards for Accounting and Review Services--2008) The GAAS Practice Manual meets accounting industry standards overseen by the AICPA's peer review system and contains a document covering the peer review of this book. This book can be used in conjunction with the GAAS Update Service.

About the Author: George Georgiades, CPA, has more than 28 years of experience in public accounting, including seven years as an audit senior manager with a major international firm. He currently has his own firm and consults exclusively with CPA firms on technical accounting, auditing, and financial statement disclosure issues. In writing this book, Mr. Georgiades has capitalized on the extensive experience he has gained from association with clients and with international, national, regional, and local accounting firms. He has been involved personally in more than 600 audit engagements and related financial statements of both small, closely-held companies and large, publicly held enterprises. He has personally conducted more than 75 peer reviews, consulting reviews, and inspections. Mr. Georgiades is also the author of the GAAP Financial Statement Disclosures Manual and the GAAS Update Service, and the technical author of Knowledge-Based Audits of Commercial Entities. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants, and served on the California Society of CPAs peer review committee.

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Title: GAAS Practice Manual (2009) (with CD-ROM)
Publisher: CCH, Inc.
Binding: Paperback
Book Condition: POOR

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George Georgiades
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