The 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 (SSARSs) and their Interpretations and their relationship to the PCAOB's standards.
The book's sensible organization follows the arrangement of the AICPA's Professional Standards.
The Guide also includes a cross-reference to the original pronouncements and a detailed topical index.
The GAAS Guide meets accounting industry standards as overseen by the AICPA's peer review system (the book reproduces a letter by the book's peer reviewer).
This book can be used in conjunction with the GAAS Update Service.
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