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New Arrival GAAS Guide (2022)

GAAS Guide (2022)

  • Author:
  • Publisher: CCH U.S.
  • ISBN: 9780808056409
  • Published In: October 2021
  • Format: Paperback , 960 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Details

    Wolters Kluwer's GAAS Guide describes the engagement standards, practices, and procedures in use today, including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARS) and their Interpretations.

    The 2022 Edition of GAAS Guide has been updated to reflect the latest available professional standards. This edition reflects all the changes resulting from the AICPA's efforts to clarify auditing, attestation, preparation, compilation, and review standards. It includes coverage of recently issued Statements on Auditing Standards, Statements on Standards for Accounting and Review Services (SSARS), and Statements on Standards for Attestation Engagements (SSAEs).

    The 2022 Edition of the GAAS Guide incorporates these requirements throughout the affected standards and includes coverage of the following:

    • Statements on Auditing Standards No. 133
    • Auditor Involvement with Exempt Offering Documents
    • Statements on Standards for Attestation Engagements No. 18
    • Attestation Standards: Clarification and Recodification
    • Statements on Standards for Accounting and Review Services No. 24
    • Omnibus Statement on Standards for Accounting and Review Services—2018

    The 2022 GAAS Guide also highlights recently issued audit and SSARS interpretations, and it summarizes current exposure drafts of proposed new standards. Included in the coverage of recently issued audit and SSARS standards and interpretations includes:

    • Statements on Auditing Standards No. 134
    • Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
    • Statements on Auditing Standards No. 135
    • Omnibus Statement on Auditing Standards—2019

    Features of GAAS Guide (2022)

    The extensive coverage of these AICPA standards is particularly relevant to CPAs who serve nonpublic entity and public company clients. Although the Public Company Accounting Oversight Board (PCAOB) is responsible for establishing professional standards applicable to audits of public companies, this edition includes summaries labeled “Public Company Implication,” that are incorporated throughout the coverage of the AICPA Professional Standards. Also included are new "Fraud Pointers" to help auditors detect material misstatements due to fraud.

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