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Wiley Practitioner's Guide To GAAS: Covering All Sass, Ssaes, Ssarss, & Interpretations (Cód: 9241530)

Guy,Dan M; Carmichael,D R; Lach,Linda A

Sybex

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Wiley Practitioner's Guide To GAAS: Covering All Sass, Ssaes, Ssarss, & Interpretations

R$453,20

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The clearest, easiest-to-use guide to understanding GAAS 2005 on the market--fully updated!This latest resource to understanding 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 2005, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), offers the accounting professional a clear, accessible distillation of the official language of those standards, 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 according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2005 presents each statement individually, explaining how the standards are related and offering 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 itA convenient and comprehensive glossary of official definitions that are usually scattered through-out a standardBehind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the sectionConcise listing and descriptions of each standard's specific mandatesEasy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardNew in GAAS 2005!SSARS No. 10, Performance of Review EngagementsSSARS No. 11, Standard for Accounting and Review ServicesSummaries ofPCAOB Auditing Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight BoardPCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial StatementsPCAOB Auditing Standard No. 3, Audit Documentation From the authors who set 90 percent of the Generally Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs).

Características

Produto sob encomenda Sim
Marca Sybex
Cód. Barras 9780471668381
Altura 22.35 cm
I.S.B.N. 9780471668381
Profundidade 3.61 cm
Referência 006591287
Acabamento Brochura
Número da edição 2005
Ano da edição 2004
Idioma Inglês
Número de Páginas 799
Peso 1.36 Kg
Largura 20.22 cm
AutorGuy,Dan M; Carmichael,D R; Lach,Linda A

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