(Ebook) Wiley practitioner's guide to GAAS. 2014: covering all SASs, SSAEs, SSARSs, PCAOB auditing standards and interpretations by Joanne M. Flood ISBN 9781118734032, 9781118872208, 9781118872215, 9781118872598, 1118734033, 1118872207, 1118872215, 1118872592

(Ebook) Wiley practitioner's guide to GAAS. 2014: covering all SASs, SSAEs, SSARSs, PCAOB auditing standards and interpretations by Joanne M. Flood ISBN 9781118734032, 9781118872208, 9781118872215, 9781118872598, 1118734033, 1118872207, 1118872215, 1118872592

The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. Detailed explanation of all new SAS standardsUpdates and interpretations of new Statements on Standards for Accounting and Review Services (SSARS) Compilation and Review statementsA 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, which are usually scattered throughout 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 mandateEasy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardExamples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2014 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.