基本信息出版社：Wiley
页码：792 页
出版日期：2007年12月
ISBN：047013531X
条形码：9780470135310
版本：Rev Ed
装帧：平装
正文语种：英语
丛书名：Wiley Practitioner's Guide to Gaas
外文书名：GAAS从业者指南: SASs、SSAEs、SSARSs 及释义

内容简介 在线阅读本书

The clearest, easiest-to-use guide to understanding GAAS 2008 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 2008 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 2008 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 2008!
*

SAS No. 113 Omnibus-2006
*

SAS No. 114 The Auditor's Communication with Those Charged with Governance ? (section) 380
*

More guidance on the Risk Assessment Standards
*

Tips and examples for communicating internal control matters
*

Updated guidance from the PCAOB
*

And more
作者简介 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 nonauthoritative3 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 Mangers and Auditors. He is now a vice president at AuditWatch.
专业书评

The clearest, easiest-to-use guide to understanding GAAS 2008 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 2008 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 2008 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 2008!

SAS No. 113 Omnibus–2006

SAS No. 114 The Auditor's Communication with Those Charged with Governance ? (section) 380

More guidance on the Risk Assessment Standards

Tips and examples for communicating internal control matters

Updated guidance from the PCAOB

And more