Wiley Practitioner's Guide to GAAS 2022 by
Call Number: Wiley e-book
Publication Date: 2022
This book is an up-to-date, comprehensive guide to auditing standards (SASs, SSAEs, SSARSs and Interpretations), practices, and procedures for 2022 set by the AICPA, under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS in order to meet AICPA standards, and this Guide explains them clearly, providing explicit information on how to conduct your analyses accurately, effectively and efficiently. It gives practical direction on the steps necessary to comply with GAAS for the entire auditing process. It includes explanations of all attestation and review, compilation, and preparation standards, and a glossary of relevant terminology. It includes areas like Materiality, Audit reports, ERISA audits, SSAE direct examination engagements, and Practitioner's review reports.