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®
Dan M. Guy, PhD, CPA, lives in Santa Fe, New Mexico, where
he is a writer and consultant in litigation services. He completed an
18-year career with the AICPA in New York City in January 1998, where
he had overall responsibility for, among other things, the Auditing
Standards Board and the Accounting and Review Services Committee.
Dr. Guy was Vice President, Auditing, at the AICPA from 1983 until
1996, when he became Vice President, Professional Standards and
Services. Dr. Guy has written numerous books on auditing, sampling,
and compilation and review. He has represented the profession on
numerous occasions before Congress, various regulatory agencies, and
at the international level. Prior to joinging the AICPA., Dr. Guy was
a professor of accounting at Texas Tech University and a visiting
professor at the University of Texas at Austin. He was in public
practice with KPMG and Arthur Andersen. He recently received the John
J. McCloy Award for outstanding contributions to audit quality in the
US The award was presented by the Public Oversight Board that monitors
the SEC Practice Section of the AICPA's Division for CPA Firms.
D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished
Professor of Accountancy in the Stan Ross Department of Accountancy of
the Zicklin School of Business at Bernard M. Baruch College, City
University of New York. Until 1983, he was the Vice President,
Auditing, at the AICPA, where he directly participated in the
development of accounting and auditing standards. Dr. Carmichael has
written numerous boks and articles on accounting and auditing. He
acts as a consultant on accounting, auditing, and control matters to
CPA firms, attorneys, government agencies, and financial institutions.
Dr. Carmichael has served as a consultant to the AICPA, the Securities
and Exchange Commission (SEC), the General Accounting Office (GAO),
the Federal Deposit Insurance Corporation (FDIC), and other federal
and state government agencies. He has also investigated numerous
cases involving allegations of fraudulent financial reporting and
provided expert witness testimony on those matters.
