Wiley practitioner's guide to GAAS 99: covering all SASs, SSAEs, SSARSs, and interpretations

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Wiley, 1999 - Business & Economics - 976 pages
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A clear and easy-to-use GAAS resource. The Generally Accepted Auditing Standards (GAAS) cover all the auditing standards, practices, and procedures in use today. This indispensable guide explains and interprets the standards in clear, non-technical language, presents each statement one by one, and explains how to standards are related. It also includes practice notes, practical illustrations, checklists, and questionnaires to guide the user through the auditing process. D. R. Carmichael, CPA, PhD (New York, NY) is the Wollman Distinguished Professor of Accounting at Bernard M. Baruch College. Dan Guy, CPA, PhD (New York, NY) is the former Vice President of Auditing Standards at AICPA.

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Contents

100230 The Auditors Responsibilities and Functions Introduction to GAAS and the General Standards
Appointment of the Independent Auditor
Planning and Supervision
Copyright

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