The most comprehensive and up-to-date guide to critical auditing
standards, practices, and procedures for 2023
The American Institute of Certified Public Accountants (AICPA) sets the
Generally Accepted Auditing Standards--or GAAS--under which U. S. audits
are conducted. Auditors must comply with and understand every aspect of
GAAS to comply with AICPA standards. As a result, it is crucial for CPAs
to be up to date on all applicable guidelines, rules, and regulations.
Wiley Practitioner's Guide to GAAS 2023 delivers a thorough
description and analysis of not only auditing standards--SASs--but also
SSAEs, SSARSs, and the Interpretations necessary to fully understand all
the latest professional standards. The 2023 Guide offers the most
recent revisions to the standards, including those on:
- Audit evidence
- Auditing accounting estimates
- Use of pricing evidence
- Inquiries of predecessor auditors
- Quality management
- Materiality,
- SSAE direct examination engagements, and
- Practitioner's review reports.
- Practical direction on the steps necessary to help you comply with
GAAS
- Comprehensive guidance on the entire auditing process, from start to
finish
- Explanations of all attestation and review, compilation, and
preparation standards
- A glossary of relevant terminology for each subject
It explains the standards clearly and accurately, providing explicit
information on how to conduct your engagements efficiently, effectively,
and properly--all in one resource.
In addition, Wiley Practitioner's Guide to GAAS 2023 provides readers
with:
A crucial resource for accountants and auditors who are looking for a
comprehensive explanation of the information used daily, Wiley
Practitioner's Guide to GAAS 2023 is an invaluable resource written to
save you time and simplify your compliance with professional standards.
