000			02572cam a2200277zu 4500
001			88819135
003			FRCYB88819135
005			20251020124343.0
006			m o d
007			cr un
008			251020s2014 fr | o|||||0|0|||eng d
020			_a9781118734032
035			_aFRCYB88819135
040			_aFR-PaCSA _ben _c _erda
100	1		_aFlood, Joanne M.
245	0	1	_aWiley Practitioner's Guide to GAAS 2014 _bCovering all SASs, SSAEs, SSARSs, and Interpretations _c['Flood, Joanne M.']
264		1	_bJohn Wiley & Sons _c2014
300			_a p.
336			_btxt _2rdacontent
337			_bc _2rdamdedia
338			_bc _2rdacarrier
650		0	_a
700	0		_aFlood, Joanne M.
856	4	0	_2Cyberlibris _uhttps://international.scholarvox.com/netsen/book/88819135 _qtext/html _a
520			_aThe clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find explanations, practice notes, practical illustrations, checklists, and questionnaires to guide users through the auditing process. Detailed explanation of all new SAS standards Updates and interpretations of new Statements on Standards for Accounting and Review Services (SSARS) Compilation and Review statements 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 throughout 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 mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2014 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.
999			_c1557034 _d1557034