LEADER 02928nam 2200433 450 001 9910270941403321 005 20200110005538.5 010 $a1-119-39652-2 010 $a1-119-39653-0 035 $a(CKB)4340000000260622 035 $a(MiAaPQ)EBC5322105 035 $a(CaSebORM)9781119396482 035 $a(EXLCZ)994340000000260622 100 $a20180405h20182018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aWiley practitioner's guide to GAAS 2018 $ecovering all SASs, SSAEs, SSARSs, PCAOB auditing standards, and interpretations /$fJoanne M. Flood 205 $a2nd edition 210 1$aHoboken, New Jersey :$cWiley,$d2018. 210 4$dİ2018 215 $a1 online resource (883 pages) $cillustrations 300 $aIncludes index. 311 $a1-119-39648-4 330 $aThe 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 2018 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 2018 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 606 $aAuditing$xStandards$zUnited States 608 $aElectronic books. 615 0$aAuditing$xStandards 676 $a657.45021873 700 $aFlood$b Joanne M.$0862205 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910270941403321 996 $aWiley practitioner's guide to GAAS 2018$92815591 997 $aUNINA