
CCH''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 2020 Edition of CCH''s 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 2020 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 2020 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 Omnibus Statement on Auditing Standards--2019The extensive coverage of these AICPA standards is particularly relevant to CPAs who serve nonpublic entity clients. The guidanc
Page Count:
1040
Publication Date:
2022-09-26
ISBN-10:
0808057464
ISBN-13:
9780808057468
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