Wiley Practitioner's Guide to GAAS 2023

An essential and up-to-date guide to key auditing standards, practices, and procedures for 2023

The 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.

In Wiley Practitioner’s Guide to GAAS 2023, 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.

A 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.

A complete roadmap for accountants and auditors on the entire auditing process, Wiley Practitioner’s Guide to GAAS 2023 is an invaluable resource that will save you time and simplify your compliance with crucial professional standards.