Wiley Practitioner's Guide to GAAS 2018

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The clearest, easiest-to-use guide to understanding all the clarified standards, including the attestation standards-fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2018 offers a clear and accessible distillation of the official language of generally accepted auditing standards (GAAS), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2018 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: * A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it * Highlights of requirements in the clarified attestation standards * Concise listing and descriptions of each section's specific mandates, including definitions * Easy-to-read capsule summary of interpretations, plus selected technical alerts * Helpful techniques for remaining compliant with each standard New in GAAS 2018: This volume includes new guidance on the auditor's consideration of going concern, supplementary information included in compilation and review reports that accompany financial statements, known departures in compilation reports, and the clarification and recodification of attestation standards. Wiley Practitioner's Guide to GAAS 2018 is completely updated to reflect all the clarified standards and provide valuable implementation information.