The only complete, authoritative guide to making sense of GAAS 2004 From the authors who set ninety percent of the General Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists and questionnaires, the authors guide readers through each step of the auditing process. Dan M. Guy worked for the AICPA for eighteen years. D. R. Carmichael is the Wollman Distinguished Professor of Accountancy at Bernard Baruch College. Linda A. Lach is a former director of professional development for the AICPA.
- ISBN10 0471352500
- ISBN13 9780471352501
- Publish Date 10 October 2003
- Publish Status Out of Stock
- Out of Print 9 October 2008
- Publish Country US
- Imprint John Wiley & Sons Inc
- Edition 2004 ed.
- Format Paperback
- Pages 800
- Language English