The clearest, easiest-to-use guide to understanding GAAS 2013 on the market—fullyupdatedThis latest resource to understanding GAAS addresses the toughest part of thejob—identifying, interpreting, and applying the many audit, attest, review, and compilationstandards relevant to a particular engagement. The only GAAS reference organized according topractitioners" actual use of the Statements on Auditing Standards (SASs), inside you"ll findexamples and illustrations for testing internal controls, techniques for remaining compliantwith each standard, and explanations of the reasons for each pronounceument.A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips onwhen to apply itA convenient and comprehensive glossary of official definitions, which are usuallyscattered throughout a standardBehind-the-scenes explanations of the reasons for each pronouncement and brief explanationsof the basic ideas of the sectionConcise listing and descriptions of each standard"s specific mandateEasy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisoriesHelpful techniques for remaining compliant with each standardExamples and illustrations for testing internal controlsWiley Practitioner"s Guide to GAAS 2013 presents each statement individually, explaining howthe standards are related and offering guidance on the entire engagement process in the form ofpractice notes, checklists, questionnaires, and real-world examples that illustrate how thefundamental requirements of each section are applied.