Wiley Practitioner's Guide to GAAS 99 for Windows: Covering all SASs, SSAEs, SSARSs, and Interpretations

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Wiley, Oct 8, 1998 - Study Aids - 982 pages
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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.

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

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About the author (1998)

D. R. Carmichael, PhD, CPA, CFE, is the Wollman Distinguished Professor of Accountancy at the Zicklin School of Business, The Stan Ross Department of Accountancy at Bernard M. Baruch College, The City University of New York. Until 1983, he was the vice president, auditing, at the AICPA, where he was in charge of the development of professional standards. Dr. Carmichael has written numerous professional books, college texts, and articles in professional as well as academic journals. He has acted as a consultant to CPA firms, state and federal government agencies, public corporations, and attorneys. He has dealt with issues related to accounting, auditing, ethics, and controls standards and practices. He has testified as an expert witness in civil and criminal litigation and proceedings.
Note: D. R. Carmichael, PhD, CPA, CFE, is the chief auditor and director of professional standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the preparation of this supplement. The views of Dr. Carmichael expressed in the Tenth Edition are solely his and not necessarily those of the PCAOB or any other member of its staff.

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