It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly-all in one resource. Practical direction on the steps necessary to help you comply with GAAS Comprehensive guidance on the entire auditing process, from start to finish Explanations of all attestation and review, compilation, and preparation standards A glossary of relevant terminology for each subject The 2023 Guide offers the most recent revisions to the standards, including those on:Īudit evidence Auditing accounting estimates Use of pricing evidence Inquiries of predecessor auditors Quality management Materiality, SSAE direct examination engagements, and Practitioner’s review reports. Wiley Practitioner’s Guide to GAAS 2023 delivers a thorough description and analysis of not only auditing standards-SASs-but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards-or GAAS-under which U.

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023

A guide for the solitary practitioner