num_pages: 979
description: The clearest easiest-to-use guide to understanding GAAS 2012 on the market--fully updatedThis 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 examples and illustrations for testing internal controls techniques for remaining compliant with each standard and explanations of the reasons for each pronouncement.A brief identification of each SAS SSAE and SSARS with its effective date and tips on when to apply itA convenient and comprehensive glossary of official definitions which are usually scattered throughout a standardBehind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the sectionConcise listing and descriptions of each standard's specific mandateEasy-to-read capsule summary of interpretations plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardExamples and illustrations for testing internal controlsWiley Practitioner's Guide to GAAS 2012 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.
language: English
title: Wiley Practitioner's Guide to GAAS: Covering All SASs, SSAEs, SSARSs, and Interpretations
publisher: John Wiley & Sons