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audit & accounting guide

deliver "how-to" advice for handling accounting, auditing, attestation, compilation, review, and valuation issues. Guides include relevant guidance contained in official standards and other technical sources, and offer practical guidance on recent developments. All content is reviewed by subject matter and industry experts
Along with auditing Interpretations of Statements on Auditing Standards (SASs), which are integrated in the appropriate sections, the auditing guidance in the following American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guides and auditing Statements of Positions are recommendations on how
integrated in the appropriate sections, the auditing guidance in the following American Institute of. Certified Public Accountants (AICPA) Audit and Accounting Guides and auditing Statements of. Positions are recommendations on how to apply the SASs in specific circumstances and for entities in specialized industries that
The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a
Along with auditing Interpretations of Statements on Auditing Standards (SASs), which are integrated in the appropriate sections, the auditing guidance in the following American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guides and audit- ing Statements of Positions are recommendations on

The AICPA has issued several Audit and Accounting Guides for specialized industries. Do auditors have a responsibility to refer to these guides when auditing clients in those industries? Do these guides override or replace authoritative guidance included in the professional auditing standards? These guides issued by the
Selection from Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations [Book] AICPA Audit and Accounting Guides summarize the practices applicable to specific industries and describe relevant matters, conditions, and procedures unique to these

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March 2018