Accounting Resources: Accounting Professional Associations

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.

The most comprehensive guide to US GAAP—a one-stop place that helps you stay up-to-date on interpretation and explanation of the relevant principles as they change. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics--including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules.

Streamline financial statement preparation with this cross-referenced guide. FSDM is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation. This useful reference is formatted in accordance with FASB Accounting Standards Codification® (ASC) schema, with information delineated as Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. Explicit examples enable easy customization, streamlining the statement preparation process and potentially improving the effectiveness of disclosures with clear presentation of information that is most important to users.

This book addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards) as enunciated by the IIA. Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, it includes everything necessary to start, complete and evaluate an internal audit practice, simplifying the task for even non-professionals.