Publisher's Synopsis
Clear, easy–to–use guide to understanding GAAS 2002, from the authors who have set 90% of the standards
For the accountants and auditors guided by new and frequently revised auditing standards, Wiley Practitioner′s Guide to GAAS 2002 offers a clear, easy–to–understand distillation of the official language of the Statements on Auditing Standards (SASs), 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 the way practitioners actually use the SASs, GAAS 2002 presents each statement one by one, explaining how the standards are related, as well as guidance on the entire engagement process, in the form of practice notes, checklists, questionnaires, and real–world examples that illustrate how the fundamental requirements of each section are applied.
