Wiley Practitioner's Guide to GAAS 2006: Covering all SASs, SSAEs, SSARSs, and Interpretations (Wiley Practitioner's Guide to GAAS: Covering All SASs, SSAEs, SSARSs, & Interpretations)

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9780471726920: Wiley Practitioner's Guide to GAAS 2006: Covering all SASs, SSAEs, SSARSs, and Interpretations (Wiley Practitioner's Guide to GAAS: Covering All SASs, SSAEs, SSARSs, & Interpretations)

The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated!

This latest resource to understanding 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 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include:

  • A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it
  • A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard
  • Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section
  • Concise listing and descriptions of each standard's specific mandates
  • Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories
  • Helpful techniques for remaining compliant with each standard

New in GAAS 2006!

  • Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to:
  • Understanding the client's business
  • Internal control
  • Materiality
  • Assessing risk and performing audit procedures
  • Changes to the requirements for audit documentation when performing an audit of a privately held company

"Sinopsis" puede pertenecer a otra edición de este libro.

About the Author:

In the first phase of his career, Michael Ramos was an auditor in the Los Angeles office of KPMG. He left the firm in 1991, and since that time he has worked as an independent writer and consultant, primarily on auditing. He has written a variety of publications, including nonauthoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. He is the author, most recently, of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control and The Sarbanes-Oxley 404 Implementation Toolkit: Practice Aids for Managers and Auditors. He is now a vice president at AuditWatch.

"Sobre este título" puede pertenecer a otra edición de este libro.

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