Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119488540
Category : Business & Economics
Languages : en
Pages : 335
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Book Description
Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498919
Category : Business & Economics
Languages : en
Pages : 322
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Book Description
Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as “gaming entities”) are essentially the same as those of other industries. However, some activities of gaming entities are unique. Updated for recent auditing standards, including SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, this guide explains the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor’s reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306107
Category : Business & Economics
Languages : en
Pages : 369
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Book Description
Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as "gaming entities") are essentially the same as those of other industries. However, some activities of gaming entities are unique. Developed by leading experts, this guide delivers "how-to" strategies for handling audit and accounting issues common to entities in the gaming industry, so accounts and financial managers can provide high-quality services to their clients. Updated for recent auditing standards, this guide summarizes new standards, guidance and practices, explaining the numerous activities specific to gaming entities and provides information regarding accounting and auditing for many types of gaming industry issues. Also included are illustrative independent auditor's reports and financial statements of both a non-governmental gaming entity and a governmental gaming entity. Key benefits include: Provides important technical guidance, summarizes new standards and practices, and delivers how-to advice for handling audit and accounting issues that will be critical to your success. Offers clear and practical guidance on recent developments in areas such as online gaming and governmental gaming entities. Includes helpful industry coverage of the New Jersey Casino Redevelopment Authority, currency transaction reporting in the gaming industry, the tribal gaming industry, lotteries, and analytical procedures and internal controls unique to the gaming industry. Includes an appendix that highlights FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). Includes an appendix that contains the finalized revenue recognition implementation issues specific to gaming entities.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498587
Category : Business & Economics
Languages : en
Pages : 944
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Book Description
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1119473349
Category : Business & Economics
Languages : en
Pages : 509
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Book Description
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 financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.
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: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498285
Category : Business & Economics
Languages : en
Pages : 1376
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Book Description
This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, providing the most up-to-date information needed to conduct successful audits and provide high-quality services to your clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498544
Category : Business & Economics
Languages : en
Pages : 704
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Book Description
"This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued (March 1, 2013, edition), and other revisions as deemed appropriate"--Pages vi-vii.
Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498838
Category : Business & Economics
Languages : en
Pages : 816
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Book Description
This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.
Author: Raven Catlin
Publisher: John Wiley & Sons
ISBN: 1119693322
Category : Business & Economics
Languages : en
Pages : 341
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Book Description
Master new, disruptive technologies in the field of auditing Agile Auditing: Fundamentals and Applications introduces readers to the applications and techniques unlocked by tested and proven agile project management principles. This book educates readers on an approach to auditing that emphasizes risk-based auditing, collaboration, and speedy delivery of meaningful assurance assessments while ensuring quality results and a focus on the areas that pose the greatest material risks to the business under audit. The discipline of auditing has been forever changed via the introduction of new technologies, including: Machine learning Virtual Conferencing Process automation Data analytics Hugely popular in software development, the agile approach is just making its way into the field of audit. This book provides concrete examples and practical solutions for auditors who seek to implement agile techniques and methods. Agile Auditing is perfect for educators, practitioners, and students in the auditing field who are looking for ways to introduce greater levels of efficiency and effectiveness to their discipline.
