Wiley practitioner's guide to GAAS. covering all SASs, SSAEs, SSARSs, PCAOB auditing standards and interpretations / 2014 :

• Κύριος συγγραφέας: Flood, Joanne M. (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : John Wiley & Sons, Inc., [2014]
• Σειρά: Wiley Regulatory Reporting.
• Θέματα: Auditing > Standards > United States.; Accounting > Standards > United States.; Accounting > Standards > United States > Handbooks, manuals, etc.; Accounting.; Auditing > Standards > United States > Handbooks, manuals, etc.; Auditing.; BUSINESS & ECONOMICS > Accounting > Financial.; Accounting > Standards.; Auditing > Standards.; United States.; Electronic books.

 The clearest, easiest-to-use guide to understanding GAAS 2013 on the market-fully updated This latest resource to understanding GAAS addresses the toughest part of the job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. De. 

 Cover; Title Page; Copyright; Contents; Preface; About the Author; Organization and Key Changes; AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards; AU-C Effective date and Applicability; AU-C 200 Definitions of Terms; Objectives of AU-C Section 200; Fundamental Requirements; Objective of Ordinary Audit; Auditor Responsibilities; Independence; Professional Skepticism; Management Responsibilities; Defining Professional Requirements in Statements on Auditing Standards; GAAS and the GAAS Hierarchy.