Wiley Practitioner's Guide to GAAS 99 for Windows?: Covering all SASs, SSAEs, SSARSs, and InterpretationsThe 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:
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Contents
Audit Risk and Materiality in Conducting an Audit | 312-2 |
Substantive Tests Prior to the Balance Sheet Date | 313-6 |
Communications Between Predecessor and Successor Auditors | 315-4 |
Copyright | |
56 other sections not shown