Wiley's Student GAAS Guide

wiley's student gaas guide

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Book Description
Finally, a GAAS Guide Written Specifically for Students! Inside this book, you ll find an easy-to-understand presentation of the authoritative standards for audits, reviews, compilations, and attest engagements. This Guide consists of clear and accessible explanations of the fundamental requirements and objectives of Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). You ll gain a competitive advantage in practice as you quickly learn how to apply these authoritative standards in the real world. And you ll find that this information is extremely useful in helping you pass the CPA Examination! Sections are divided into accessible parts which include: Effective Date and Applicability Definitions Fundamental Requirements Discussion of Requirements Illustrations Test Your Knowledge (with answers)

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The most practical, easy-to-use GAAS resource available.

Accountants rely on this handy quick-reference guide to help them interpret and apply the latest audit, attest, review, and compilation standards—and with good reason. Written by the primary authors of the AICPA Statements on Auditing Standards (SASs) and Statements on Standards for Attestation Engagements (SSAEs), this book distills the official language of SASs, SSAEs and Statements on Standards for Accounting and Review Services (SSARSs) into easy-to-read, understandable advice. It provides vital help to CPAs in the application of, and compliance with, generally accepted auditing standards (GAAS). And, with specific requirements clearly highlighted and separated from advice, observations, and other subordinate information, it offers a flexibility and accessibility unrivaled by any other GAAS reference.

Key features include:

A brief identification of each standard, with its effective date and information on when to apply it.
A glossary of official definitions that brings together explanations of terms ordinarily scattered throughout a standard.
Behind-the-scenes explanations of the reasons for each standard.
Concise listing and descriptions of each standard's specific mandates.
Capsule summary of interpretations.
Helpful techniques for complying with the fundamentals of each standard.
Examples of the application of these fundamentals.
Practical and up-to-date, this outstanding resource is an indispensable cutting-edge tool of the auditing profession. --This text refers to an out of print or unavailable edition of this title.
Wiley's Student GAAS Guide,Dan M. Guy,D. R. Carmichael,Wiley,0471375713,Accounting,Auditing,Auditing - General,Business & Economics,Business / Economics / Finance,Business/Economics,Standards,United States,Business & Economics / Auditing
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