{"product_id":"wiley-practitioners-guide-to-gaas-2023-isbn-9781394152704","title":"Wiley Practitioner's Guide to GAAS 2023","description":"\u003cp\u003e\u003cb\u003eThe most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eThe 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. \u003c\/p\u003e\u003cp\u003e\u003ci\u003eWiley Practitioner’s Guide to GAAS 2023\u003c\/i\u003e 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 \u003ci\u003eGuide\u003c\/i\u003e offers the most recent revisions to the standards, including those on: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eAudit evidence\u003c\/li\u003e \u003cli\u003eAuditing accounting estimates\u003c\/li\u003e \u003cli\u003eUse of pricing evidence\u003c\/li\u003e \u003cli\u003eInquiries of predecessor auditors\u003c\/li\u003e \u003cli\u003eQuality management\u003c\/li\u003e \u003cli\u003eMateriality, \u003c\/li\u003e \u003cli\u003eSSAE direct examination engagements, and \u003c\/li\u003e \u003cli\u003ePractitioner’s review reports.\u003c\/li\u003e \u003cli\u003ePractical direction on the steps necessary to help you comply with GAAS\u003c\/li\u003e \u003cli\u003eComprehensive guidance on the entire auditing process, from start to finish\u003c\/li\u003e \u003cli\u003eExplanations of all attestation and review, compilation, and preparation standards\u003c\/li\u003e \u003cli\u003eA glossary of relevant terminology for each subject\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003eIt explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly—all in one resource. \u003c\/p\u003e\u003cp\u003e In addition, \u003ci\u003eWiley Practitioner’s Guide to GAAS 2023\u003c\/i\u003e provides readers with: \u003c\/p\u003e\u003cp\u003eA crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, \u003ci\u003eWiley Practitioner’s Guide to GAAS 2023\u003c\/i\u003e is an invaluable resource written to save you time and simplify your compliance with professional standards. \u003c\/p\u003e\u003cp\u003ePreface—Organization and Key Changes ix\u003c\/p\u003e \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003e1 AU-C 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards 1\u003c\/p\u003e \u003cp\u003e2 AU-C 210 Terms of Engagement 7\u003c\/p\u003e \u003cp\u003e3 AU-C 220 Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards 17\u003c\/p\u003e \u003cp\u003e4 AU-C 230 Audit Documentation 25\u003c\/p\u003e \u003cp\u003e5 AU-C 240 Consideration of Fraud in a Financial Statement Audit 37\u003c\/p\u003e \u003cp\u003e6 AU-C 250 Consideration of Laws and Regulations in an Audit of Financial Statements 67\u003c\/p\u003e \u003cp\u003e7 AU-C 260 The Auditor’s Communication with Those Charged with Governance 73\u003c\/p\u003e \u003cp\u003e8 AU-C 265 Communicating Internal Control Related Matters Identified in an Audit 81\u003c\/p\u003e \u003cp\u003e9 AU-C 300 Planning an Audit 91\u003c\/p\u003e \u003cp\u003e10 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 99\u003c\/p\u003e \u003cp\u003e11 AU-C 320 Materiality in Planning and Performing an Audit 129\u003c\/p\u003e \u003cp\u003e12 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained 135\u003c\/p\u003e \u003cp\u003e13 AU-C 402 Audit Considerations Relating to an Entity Using a Service Organization 165\u003c\/p\u003e \u003cp\u003e14 AU-C 450 Evaluation of Misstatements Identified during the Audit 173\u003c\/p\u003e \u003cp\u003e15 AU-C 500 Audit Evidence 179\u003c\/p\u003e \u003cp\u003e16 AU-C 501 Audit Evidence—Specific Considerations for Selected Items 185\u003c\/p\u003e \u003cp\u003e17 AU-C 505 External Confirmations 211\u003c\/p\u003e \u003cp\u003e18 AU-C 510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements 227\u003c\/p\u003e \u003cp\u003e19 AU-C 520 Analytical Procedures 235\u003c\/p\u003e \u003cp\u003e20 AU-C 530 Audit Sampling 249\u003c\/p\u003e \u003cp\u003e21 AU-C 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures 275\u003c\/p\u003e \u003cp\u003e22 AU-C 550 Related Parties 293\u003c\/p\u003e \u003cp\u003e23 AU-C 560 Subsequent Events and Subsequently Discovered Facts 307\u003c\/p\u003e \u003cp\u003e24 AU-C 570 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern 321\u003c\/p\u003e \u003cp\u003e25 AU-C 580 Written Representations 337\u003c\/p\u003e \u003cp\u003e26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date 351\u003c\/p\u003e \u003cp\u003e27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 357\u003c\/p\u003e \u003cp\u003e28 AU-C 610 Using the Work of Internal Auditors 381\u003c\/p\u003e \u003cp\u003e29 AU-C 620 Using the Work of an Auditor’s Specialist 395\u003c\/p\u003e \u003cp\u003e30 AU-C 700 Forming an Opinion and Reporting on Financial Statements 405\u003c\/p\u003e \u003cp\u003e31 AU-C 701 Communicating Key Audit Matters in the Independent Auditor’s Report 431\u003c\/p\u003e \u003cp\u003e32 AU-C 703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA 439\u003c\/p\u003e \u003cp\u003e33 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report 475\u003c\/p\u003e \u003cp\u003e34 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report 499\u003c\/p\u003e \u003cp\u003e35 AU-C 708 Consistency of Financial Statements 513\u003c\/p\u003e \u003cp\u003e36 AU-C 720 Other Information in Documents Containing Audited Financial Statements 517\u003c\/p\u003e \u003cp\u003e37 AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole 523\u003c\/p\u003e \u003cp\u003e38 AU-C 730 Required Supplementary Information 531\u003c\/p\u003e \u003cp\u003e39 AU-C 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks 537\u003c\/p\u003e \u003cp\u003e40 AU-C 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement 551\u003c\/p\u003e \u003cp\u003e41 AU-C 806 Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements 565\u003c\/p\u003e \u003cp\u003e42 AU-C 810 Engagements to Report on Summary Financial Statements 573\u003c\/p\u003e \u003cp\u003e43 AU-C 905 Alert That Restricts the Use of the Auditor’s Written Communication 583\u003c\/p\u003e \u003cp\u003e44 AU-C 910 Financial Statements Prepared in Accordance with a Financial Reporting Framework Generally Accepted in Another Country 591\u003c\/p\u003e \u003cp\u003e45 AU-C 915 Reports on Application of Requirements of an Applicable Financial Reporting Framework 597\u003c\/p\u003e \u003cp\u003e46 AU-C 920 Letters for Underwriters and Certain Other Requesting Parties 603\u003c\/p\u003e \u003cp\u003e47 AU-C 925 Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 643\u003c\/p\u003e \u003cp\u003e48 AU-C 930 Interim Financial Information 649\u003c\/p\u003e \u003cp\u003e49 AU-C 935 Compliance Audits 677\u003c\/p\u003e \u003cp\u003e50 AU-C 940 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements 687\u003c\/p\u003e \u003cp\u003e51 AU-C 945 Auditor Involvement with Exempt Offering Documents 713\u003c\/p\u003e \u003cp\u003e52 AT-C Preface 717\u003c\/p\u003e \u003cp\u003e53 AT-C 105 Concepts Common to All Attestation Engagements 721\u003c\/p\u003e \u003cp\u003e54 AT-C 205 Assertion-Based Examination Engagements 735\u003c\/p\u003e \u003cp\u003e55 AT-C 206 Direct Examination Engagements 759\u003c\/p\u003e \u003cp\u003e56 AT-C 210 Review Engagements 769\u003c\/p\u003e \u003cp\u003e57 AT-C 215 Agreed-Upon Procedures Engagements 787\u003c\/p\u003e \u003cp\u003e58 AT-C 305 Prospective Financial Information 805\u003c\/p\u003e \u003cp\u003e59 AT-C 310 Reporting on Pro Forma Financial Information 819\u003c\/p\u003e \u003cp\u003e60 AT-C 315 Compliance Attestation 833\u003c\/p\u003e \u003cp\u003e61 AT-C 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting 845\u003c\/p\u003e \u003cp\u003e62 AT-C 395 Management’s Discussion and Analysis 861\u003c\/p\u003e \u003cp\u003e63 AR-C 60 General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services 869\u003c\/p\u003e \u003cp\u003e64 AR-C 70 Preparation of Financial Statements 875\u003c\/p\u003e \u003cp\u003e65 AR-C 80 Compilation Engagements 883\u003c\/p\u003e \u003cp\u003e66 AR-C 90 Review of Financial Statements 907\u003c\/p\u003e \u003cp\u003e67 AR-C 100 Special Considerations—International Reporting Issues 949\u003c\/p\u003e \u003cp\u003e68 AR-C 120 Compilation of Pro Forma Financial Information 959\u003c\/p\u003e \u003cp\u003eAppendix A Definitions of Terms—AU-C Standards 965\u003c\/p\u003e \u003cp\u003eAppendix B Definitions of Terms—AT-C Standards 987\u003c\/p\u003e \u003cp\u003eAppendix C Definitions of Terms—AR-C Standards 997\u003c\/p\u003e \u003cp\u003eAppendix D Interpretive Publications and Other Auditing Publications 1003\u003c\/p\u003e \u003cp\u003eIndex 1005\u003c\/p\u003e  \u003cp\u003e\u003cb\u003eJoanne M. Flood, MBA, CPA,\u003c\/b\u003e has worked with small business and large enterprise clients. She has worked for a Big 4 international firm and a small firm. Formerly, a senior manager in the AICPA’s Professional Development Group, Joanne has produced training materials on auditing and accounting in a wide variety of media.   \u003c\/p\u003e\u003cp\u003e\u003cb\u003eAn essential and up-to-date guide to key auditing standards, practices, and procedures for 2023\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eThe American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards (GAAS) according to which U.S. audits are conducted. All auditors must understand and adhere to every aspect of GAAS to be in compliance with AICPA standards. \u003c\/p\u003e\u003cp\u003eIn \u003ci\u003eWiley Practitioner’s Guide to GAAS 2023\u003c\/i\u003e, veteran accounting and auditing professional Joanne Flood delivers a clear and accurate roadmap to the standards used by auditors in the United States and the steps you’ll need to take to conduct your engagements efficiently and effectively. \u003c\/p\u003e\u003cp\u003eA comprehensive, all-in-one resource, this book provides practical directions for practitioners who must comply with the AICPA’s SASs, SSAEs, SSARSs, and Interpretations. You’ll find the explanations of the most recent revisions to audit evidence, auditing accounting estimates, the use of pricing evidence, inquiries of predecessor auditors, quality management, materiality, and more. \u003c\/p\u003e\u003cp\u003eA complete roadmap for accountants and auditors on the entire auditing process, \u003ci\u003eWiley Practitioner’s Guide to GAAS 2023\u003c\/i\u003e is an invaluable resource that will save you time and simplify your compliance with crucial professional standards.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47990492397797,"sku":"NP9781394152704","price":120.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394152704.jpg?v=1761788043","url":"https:\/\/k12savings.com\/products\/wiley-practitioners-guide-to-gaas-2023-isbn-9781394152704","provider":"K12savings","version":"1.0","type":"link"}