Wiley Practitioner's Guide to GAAS 2013 (ePub)

The clearest, easiest-to-use guide to understanding GAAS 2013 onthe market--fully updatedThis latest resource to understanding GAAS addresses thetoughest part of the job--identifying, interpreting, andapplying the many audit, attest, review, and compilation standardsrelevant to a particular engagement. The only GAAS referenceorganized according to practitioners' actual use of the Statementson Auditing Standards (SASs), inside you'll find examples andillustrations for testing internal controls, techniques forremaining compliant with each standard, and explanations of thereasons for each pronounceument.* A brief identification of each SAS, SSAE, and SSARS, with itseffective date and tips on when to apply it* A convenient and comprehensive glossary of officialdefinitions, which are usually scattered throughout a standard* Behind-the-scenes explanations of the reasons for eachpronouncement and brief explanations of the basic ideas of thesection* Concise listing and descriptions of each standard's specificmandate* Easy-to-read capsule summary of interpretations, plus selectedAICPA practice alerts and advisories* Helpful techniques for remaining compliant with eachstandard* Examples and illustrations for testing internal controlsWiley Practitioner's Guide to GAAS 2013 presents eachstatement individually, explaining how the standards are relatedand offering guidance on the entire engagement process in the formof practice notes, checklists, questionnaires, and real-worldexamples that illustrate how the fundamental requirements of eachsection are applied.