Bøger af Joanne M. Flood

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023The 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 subjectIt 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.

For accountants, determining the correct wording and presentation formats for disclosures is a time-consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book provides users with a complete set of tools to prepare their statements.

Everything you need to understand and implement the new converged FASB-IASB revenue recognition standard Wiley Revenue Recognition provides an overview of the new revenue recognition standard and instructs financial statement preparers step-by-step through the new model, providing numerous, helpful application examples along the way.