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Author: Mark S. Beasley
Publisher: CCH Incorporated
ISBN: 9780808038238
Category : Accounting
Languages : en
Pages : 0
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Book Description
CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Boards (ASB) Clarity and Convergence Project. This edition includes coverage of SAS122 (essentially all of the AUC sections) (Clarification and Recodification), issued in October 2011, SAS123 (AUC 200, AUC 230, AUC 260, AUC 705, AUC 720, AU 915, and AUC 935) (Omnibus Statement on Auditing Standards 2011), issued in October 2011, SAS124 (AUC 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS125 (AUC 905) (Alert that Restricts the Use of the Auditors Written Communication), issued in December 2011, SAS126 (AUC 570) (The Auditors Consideration of the Entitys Ability to Continue as a Going Concern), issued in July 2012, and SAS127 (AUC 600 and AUC 800) (Omnibus Statement on Auditing Standards2013), issued in January 2013. SAS122 is particularly noteworthy as it represents the culmination of the ASBs efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new AUC section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that ar
Author: Mark S. Beasley
Publisher: CCH Incorporated
ISBN: 9780808038238
Category : Accounting
Languages : en
Pages : 0
Get Book Here
Book Description
CCH's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations. The 2015 Edition of the GAAS Guide reflects the latest available professional standards. Most importantly, changes in auditing standards and the related Codification of Statements on Auditing Standards resulting from the Auditing Standards Boards (ASB) Clarity and Convergence Project. This edition includes coverage of SAS122 (essentially all of the AUC sections) (Clarification and Recodification), issued in October 2011, SAS123 (AUC 200, AUC 230, AUC 260, AUC 705, AUC 720, AU 915, and AUC 935) (Omnibus Statement on Auditing Standards 2011), issued in October 2011, SAS124 (AUC 910) (Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country), issued in October 2011, SAS125 (AUC 905) (Alert that Restricts the Use of the Auditors Written Communication), issued in December 2011, SAS126 (AUC 570) (The Auditors Consideration of the Entitys Ability to Continue as a Going Concern), issued in July 2012, and SAS127 (AUC 600 and AUC 800) (Omnibus Statement on Auditing Standards2013), issued in January 2013. SAS122 is particularly noteworthy as it represents the culmination of the ASBs efforts to clarify the auditing standards and to largely converge its standards with the standards of the International Auditing and Assurance Standards Board (IAASB). Designated by the new AUC section numbering, the recodified, clarified standards numbers are the same as the equivalent ISA numbers for clarified SASs that ar
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1118979044
Category : Business & Economics
Languages : en
Pages : 992
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Book Description
The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change. Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical. Wiley Practitioner's Guide to GAAS 2015 is a complete reference for the auditing professional, logically organized to allow for quick navigation. Understand the real-world application of each standard Learn each standard's effective date and specific mandates Examine technical alerts, definitions, and interpretations Develop techniques for maintaining compliance Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance.
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119107628
Category : Business & Economics
Languages : en
Pages : 984
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Book Description
Plain-English interpretations and applications of the latest GAAS Wiley Practitioner's Guide to GAAS 2016 provides full guidance toward the latest guidelines and applications of Generally Accepted Auditing Standards. With detailed coverage of the newest releases, this helpful reference explains each standard in clear, accessible language and highlights the ways in which the standards are related. Organized for easy navigation, each statement is presented individually along with explanation, practice notes, practical illustrations, checklists and questionnaires to guide you through the auditing process. The book is written to align with the Statements on Auditing Standards, and includes updates and interpretations of all new Statements for Accounting and Review Services Compilation and Review statements to help you ensure a complete and fully compliant audit. Accounting standards are critical to the auditing process, but frequent revisions and new releases add a layer of complexity to compliance. This book provides interpretation and application notes for all GAAS standards, including all SASs, SSAEs, SSARSs and PCAOB. Get up to speed on the latest GAAS standards Walk through each statement step-by-step Utilize helpful tools to ensure full compliance Gain a deeper understanding of each standard's applications Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2016 presents clear, plain-language guidance toward the most recent GAAS standards, to help you find —and understand — the answers you need quickly.
Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119373697
Category : Business & Economics
Languages : en
Pages : 1654
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Book Description
The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire 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, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation 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 2017: In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.
Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 1119130468
Category : Study Aids
Languages : en
Pages : 747
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Book Description
The Auditing and Attestation Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination.
Author: Joanne Flood
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The all-in-one guide to the latest auditing standards, with clear explanations and more Wiley Practitioner's Guide to GAAS 2015 offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change. Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical. Wiley Practitioner's Guide to GAAS 2015 is a complete reference for the auditing professional, logically organized to allow for quick navigation. Understand the real-world application of each standard Learn each standard's effective date and specific mandates Examine technical alerts, definitions, and interpretations Develop techniques for maintaining compliance Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, Wiley Practitioner's Guide to GAAS 2015 provides the latest on GAAS compliance.
Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 1119047536
Category : Study Aids
Languages : en
Pages : 768
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Book Description
"I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May 2009. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!" —Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! The most effective system available to prepare for the CPA exam—proven for nearly forty years Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation Unique modular format—helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations Complete sample exam in Auditing and Attestation Guidelines, pointers, and tips—show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide 2015 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306123
Category : Business & Economics
Languages : en
Pages : 537
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Book Description
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Author: Ralph Williams
Publisher: Artech House Microwave Library
ISBN:
Category : Technology & Engineering
Languages : en
Pages : 468
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Book Description
Containing updated material from the first edition, this book adds several chapters covering RF testing techniques, reliability, process and manufacturing disciplines and process development (experiment by design).
Author: O. Ray Whittington
Publisher: John Wiley & Sons
ISBN: 1119256593
Category : Study Aids
Languages : en
Pages : 744
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Book Description
The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.
