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ISBN: 0471213489, 9780471213482Издательство: John Wiley & Sons
The clearest, easiest-to-use guide to understanding GAAS 2003 on the market?fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant?s job?identifying, interpreting, and applying the manyaudit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner?s Guide to GAAS 2003, the only reference written by the primary authors of the AICPA Statements on Auditing Standards (SASs), offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)?as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners? actual use of the Statements on Auditing Standards, GAAS 2003 presents each statement individually, explaining...