Introduction
The Wiley Practitioner’s Guide to GAAS 2023 is a comprehensive and up-to-date resource for auditors. It covers all the critical auditing standards, practices, and procedures for 2023. This guide is essential for Certified Public Accountants (CPAs) who need to comply with the Generally Accepted Auditing Standards (GAAS) set by the American Institute of Certified Public Accountants (AICPA).
What Does the Guide Cover?
This guide provides a detailed description and analysis of not only the auditing standards (SASs), but also the Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards for Accounting and Review Services (SSARSs), and Interpretations. It ensures that CPAs have a complete understanding of the latest professional standards.
The 2023 edition of the guide includes the most recent revisions to the standards on various topics, such as audit evidence, auditing accounting estimates, use of pricing evidence, inquiries of predecessor auditors, quality management, materiality, SSAE direct examination engagements, practitioner’s review reports, and more.
Key Features of the Guide
The Wiley Practitioner’s Guide to GAAS 2023 offers the following features:
1. Practical Direction: The guide provides step-by-step guidance on how to comply with GAAS effectively.
2. Comprehensive Coverage: It covers the entire auditing process, from start to finish, ensuring that all aspects are addressed.
3. Attestation and Review Standards: The guide explains all the attestation and review, compilation, and preparation standards in a clear and understandable manner.
4. Glossary: It includes a glossary of relevant terminology for each subject, making it easier to understand the concepts and terminology used.
Additional Information
In addition to the features mentioned above, the Wiley Practitioner’s Guide to GAAS 2023 is an invaluable resource for accountants and auditors. It provides a comprehensive explanation of the information used daily, saving time and simplifying compliance with professional standards.
The ISBN for the guide is 978-1394152704. Please note that this product only includes the PDF ebook version of the Wiley Practitioner’s Guide to GAAS 2023: Covering All SASs, SSAEs, SSARSs, and Interpretations (2nd Edition). No access codes are included.