The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023. The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards-or GAAS-under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations. “Wiley Practitioner's Guide to GAAS 2023” delivers a thorough description and analysis of not only auditing standards-SASs-but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on: • Audit evidence • Auditing accounting estimates • Use of pricing evidence • Inquiries of predecessor auditors • Quality management • Materiality, • SSAE direct examination engagements, and • Practitioner's review reports. • Practical direction on the steps necessary to help you comply with GAAS • Comprehensive guidance on the entire auditing process, from start to finish • Explanations of all attestation and review, compilation, and preparation standards • A glossary of relevant terminology for each subject It explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly-all in one resource. In addition, “Wiley Practitioner's Guide to GAAS 2023” provides readers with: A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, “Wiley Practitioner's Guide to GAAS 2023” is an invaluable resource written to save you time and simplify your compliance with professional standards.
