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Wiley Practitioner's Guide to GAAS 2003: Covering all SASs, SSAEs, SSARs, and Interpretations
Wiley Practitioner's Guide to GAAS 2003 Covering all SASs SSAEs SSARs and Interpretations Author:Dan M. Guy, D. R. Carmichael, Linda A. Lach The clearest, easiest-to-use guide to understanding GAAS 2003 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 G... more »uide to GAAS 2003, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), 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, GAAS 2003 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. New in GAAS 2003!
SAS 95, Generally Accepted Auditing Standards
SAS 96, Audit Documentation
SAS 97, Amendment to Statement on Auditing Standards No. 50, Reports on the Application of Accounting Principles
SSAE 11, Attest Documentation
This edition also notes changes expected to be made by SAS 98, Omnibus-2002, and SSAE 12, Amendment to SSAE 10, Attestation Standards: Revision and Recodification.« less