Wiley Practitioner's Guide to GAAS 2015
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The clearest, easiest-to-use guide to understanding the newly clarified auditing standards-fully updated!
This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement.
Wiley Practitioner's Guide to GAAS 2015 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards for Accounting and Review Services (SSARSs), and PCAOB Auditing Standards-as well as advice on exactly when and how to remain fully compliant with each.
Wiley Practitioner's Guide to GAAS 2015 is organized according to the logical arrangement of the clarified auditing standards, presenting each section individually, and explaining how it is related to the audit process. Guidance is offered on the entire engagement process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied.
Other key features include:
* A brief identification of each auditing section, SSAE, SSARS, and PCAOB Auditing Standard with effective dates and tips on how to apply it
* Highlights of new requirements in the clarified auditing standards
* Concise listing and descriptions of each section's specific mandates, including definitions
* Easy-to-read capsule summary of interpretations, plus selected technical alerts
* Helpful techniques for remaining compliant with each standard
New in GAAS 2015:
In 2014, the AICPA's Auditing Standards Board (ASB) issued the final standard in its clarity project-Using the Work of Internal Auditors. The ASB also issued new guidance on comfort letters, and the PCAOB has a new standard on auditing supplemental information. GAAS 2015 is completely updated to reflect the clarified standards and other new guidance.
