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Wiley Practitioners Guide to GAAS 2012: Covering all SASs, SSAEs, SSARSs, and Interpretations (Wiley Practitioners Guide to GAAS: Covering All SASs, SSAEs, SSARSs, & Interpretations) (9780470923955): Steven M. Bragg: Books. The clearest, easiest-to-use guide to understanding GAAS 2012 on the market—fully updated!This latest resource to understanding generally accepted auditing standards (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 2012 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 (SASs), Wiley Practitioner's Guide to GAAS 2012 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 onwhen to apply itA convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standardBehind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the sectionConcise listing and descriptions of each standard's specific mandatesEasy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardNew in GAAS 2012!Detailed explanation of all new SAS standardsUpdated interpretations of new Statements on Standards for Accounting and Review Services Compilation and Review statementsGuidance on SAS 120, Required Supplementary InformationGuidance on SSAE 16, Reporting on Controls at a Service OrganizationCoverage of PCAOB Auditing Standards 7 through 15And more
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