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Autor: Michael J. Ramos
ISBN-13: 9780471784111
Einband: E-Book
Seiten: 816
Sprache: Englisch
eBook Typ: PDF
eBook Format: E-Book
Kopierschutz: Adobe DRM [Hard-DRM]
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Wiley Practitioner's Guide to GAAS 2006

Covering all SASs, SSAEs, SSARSs, and Interpretations
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The clearest, easiest-to-use guide to understanding GAAS 2006 onthe market-fully updated!
This latest resource to understanding GAAS addresses thetoughest part of an accountant's job-identifying, interpreting, andapplying the many audit, attest, review, and compilation standardsrelevant to a particular engagement. Wiley Practitioner's Guide toGAAS 2006 offers the accounting professional a clear, accessibledistillation of the official language of those standards,Statements on Standards for Attestation Engagements (SSAEs), andStatements on Standards for Accounting and Review Services(SSARSs)-as well as advice on exactly when and how to remain fullycompliant with each. The only GAAS reference organized according topractitioners' actual use of the Statements on Auditing Standards,Wiley Practitioner's Guide to GAAS 2006 presents eachstatement individually, explaining how the standards are relatedand offering guidance on the entire engagement process in the formof practice notes, checklists, questionnaires, and real-worldexamples that illustrate how the fundamental requirements of eachsection are applied. Other key features include:
* A brief identification of each SAS, SSAE, and SSARS, with itseffective date and tips on when to apply it
* A convenient and comprehensive glossary of officialdefinitions, which are usually scattered through-out astandard
* Behind-the-scenes explanations of the reasons for eachpronouncement and brief explanations of the basic ideas of thesection
* Concise listing and descriptions of each standard's specificmandates
* Easy-to-read capsule summary of interpretations, plus selectedAICPA practice alerts and advisories
* Helpful techniques for remaining compliant with eachstandard

New in GAAS 2006!
* Proposed changes required by the new risk assessment suite ofeight auditing standards, including those related to:
* Understanding the client's business
* Internal control
* Materiality
* Assessing risk and performing audit procedures
* Changes to the requirements for audit documentation whenperforming an audit of a privately held company

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Autor: Michael J. Ramos
ISBN-13 :: 9780471784111
ISBN: 0471784117
Verlag: John Wiley & Sons
Seiten: 816
Sprache: Englisch
Auflage 3, 3. Auflage
Sonstiges: Ebook