Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

PREFACE—ORGANIZATION AND KEY CHANGES

This book translates the official language of Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), Statements on Standards for Accounting and Review Services (SSARSs), and the interpretations of those standards into easy-to-read and understandable advice. We designed it to help CPAs in the application of, and compliance with, authoritative standards.

RESOURCES

Wiley Practitioner's Guide to GAAS 2023 contains robust tools to help practitioners implement the standards. This book follows the sequence of sections of the AICPA Codification of Statements on Auditing Standards, the Codification of Statements on Standards for Attestation Engagements, and the Codification of Statements on Standards for Accounting and Review Services. Sections are divided into the following easy-to-understand parts:

• Scope. A handy brief identification of the original standard for the section.
• Definitions of Terms. A list of official definitions that refers readers to one of the appendices to find explanations of terms that are ordinarily scattered throughout the standards.
• Objectives. An explanation of the reasons for the section.
• Requirements. Concise listing and descriptions of those things specifically mandated by the section, and helpful techniques for complying with the fundamental requirements of the section.
• Interpretations. A summary of each interpretation.
• Illustrations. Sample reports and checklists.