The definitive reference for clarified standards application and compliance, fully updated for 2019
The Wiley Practitioner's Guide to GAAS 2019 is the comprehensive and user-friendly guide to Generally Accepted Auditing Standards. Fully updated to reflect all new standards, practices, and statements--including Statements on Standards for Accounting and Review Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE)--this essential resource offers practitioners a clear and complete reference in a single volume. This book provides complete coverage of relevant areas including audit planning and documentation, audit evaluation and evidence, examination and review engagements, and more to help auditors interpret and apply current auditing standards while maintaining full compliance with GAAS.
General auditing standards are subject to frequent updates and divergent interpretations, yet practitioners need to keep pace with the latest changes if compliance is to be maintained. Employing a logical organizational structure, this guide defines and interprets each clarified standard and explains its relation to the engagement process. Practice notes, checklists, questionnaires, and relevant real-world examples demonstrate how each section is applied. This indispensable resource provides in-depth guidance on GAAS interpretation, application, and compliance to help you:
Identify and apply each auditing, SSAE and SSARS section
Understand new requirements in clarified attestation standards
Access technical alerts, interpretation summaries, and individual section descriptions and definitions
Employ techniques to maintain compliance with each standard
TheWiley Practitioner's Guide to GAAS2019 provides auditing professionals with the expert guidance and up-to-date information necessary to save you time, streamline your workload, and maximize your job performance.
Автор: AICPA Название: PCAOB Standards and Related Rules: 2018 ISBN: 1948306530 ISBN-13(EAN): 9781948306539 Издательство: Wiley Рейтинг: Цена: 153120.00 T Наличие на складе: Невозможна поставка. Описание: Auditors of public companies opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes updated staff guidance related to Changes to the Auditor's Report Effective for Audits of Fiscal Years Ending on or After December 15, 2017. This guide will ensure that the audit staffs' audit reports resonate with investors, lenders, regulatory authorities and other financial statement users.
Автор: Ramanna Karthik Название: Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy ISBN: 022652809X ISBN-13(EAN): 9780226528090 Издательство: Wiley Цена: 27450.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively--and sometimes unwittingly--by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of "thin political markets" to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts--but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Автор: Aicpa Название: AICPA Professional Standards 2019, Volumes 1 and 2 ISBN: 195068802X ISBN-13(EAN): 9781950688029 Издательство: Wiley Рейтинг: Цена: 200640.00 T Наличие на складе: Поставка под заказ. Описание:
This two-volume set is updated as of July 1, 2019, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
SAS No. 135, Omnibus Statement on Auditing Standards--2019
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
