Книга "Wiley Practitioner's Guide to GAAS 2006" является наиболее понятным и простым в использовании ресурсом для понимания GAAS 2006 на рынке. Книга полностью обновлена и помогает бухгалтеру легко идентифицировать, интерпретировать и применять множество стандартов аудита, аттестации, проверки и составления отчетов, связанных с конкретным контрактом. Книга предоставляет ясное и понятное изложение официального языка этих стандартов, заявлений о стандартах для аттестационных работ (SSAE) и заявлений о стандартах для бухгалтерского учета и проверки (SSARS), а также советы о том, когда и как оставаться полностью соблюдать каждый из них.
"Wiley Practitioner's Guide to GAAS 2006" - это единственный справочник по GAAS, организованный в соответствии с фактическим использованием практикующими заявлений о стандартах аудита. Книга представляет каждое заявление индивидуально, объясняя, как связаны стандарты и предоставляя руководство по всему процессу контракта в виде практических заметок, контрольных листов, опросников и примеров из реальной жизни, которые иллюстрируют, как применяются основные требования каждого раздела.
Другие ключевые особенности включают краткое идентифицирование каждого SAS, SSAE и SSARS, с его датой вступления в силу и советы о том, когда его применять, а также удобный и всеобъемлющий глоссарий официальных определений, которые обычно разбросаны по стандартам.
В книге также приводятся объяснения причин каждого заявления и краткие пояснения основных идей каждого раздела, а также краткое описание конкретных мандатов каждого стандарта. Кроме того, в книге есть легко читаемое краткое резюме интерпретаций, а также выбранные предупреждения и советы практики AICPA, которые помогут оставаться в соответствии с каждым стандартом.
Среди новых изменений в GAAS 2006 - предложенные изменения, требуемые новым набором стандартов аудита рисков, включая те, которые относятся к пониманию бизнеса клиента, внутреннему контролю, материальности, оценке риска и проведению аудиторских процедур, а также изменения в требованиях к документации аудита при выполнении аудита частной компании.
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Электронная Книга «Wiley Practitioner's Guide to GAAS 2006. Covering all SASs, SSAEs, SSARSs, and Interpretations» написана автором Michael Ramos J. в году.
Минимальный возраст читателя: 0
Язык: Английский
ISBN: 9780471784111
Описание книги от Michael Ramos J.
The clearest, easiest-to-use guide to understanding GAAS 2006 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 many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 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, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering 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. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company
