Wiley Practitioner's Guide to GAAS 2018

A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard New in GAAS 2017: In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.

The clearest, easiest-to-use guide to understanding GAAS 2006 on the market-fully updated! This latest resource to understanding GAAS addresses the toughest part of an accountant's job-identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2006 offers the accounting professional a clear, accessible distillation of the official language of those standards, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)-as well as advice on exactly when and how to remain fully compliant with each. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards, Wiley Practitioner's Guide to GAAS 2006 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied. Other key features include: A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered through-out a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandates Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard New in GAAS 2006! Proposed changes required by the new risk assessment suite of eight auditing standards, including those related to: Understanding the client's business Internal control Materiality Assessing risk and performing audit procedures Changes to the requirements for audit documentation when performing an audit of a privately held company

The clearest, easiest-to-use guide to understanding GAAS 2012 on the market—fully updated This latest resource to understanding GAAS addresses the toughest part of the job—identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. The only GAAS reference organized according to practitioners' actual use of the Statements on Auditing Standards (SASs), inside you'll find examples and illustrations for testing internal controls, techniques for remaining compliant with each standard, and explanations of the reasons for each pronouncement. A brief identification of each SAS, SSAE, and SSARS, with its effective date and tips on when to apply it A convenient and comprehensive glossary of official definitions, which are usually scattered throughout a standard Behind-the-scenes explanations of the reasons for each pronouncement and brief explanations of the basic ideas of the section Concise listing and descriptions of each standard's specific mandate Easy-to-read capsule summary of interpretations, plus selected AICPA practice alerts and advisories Helpful techniques for remaining compliant with each standard Examples and illustrations for testing internal controls Wiley Practitioner's Guide to GAAS 2012 presents each statement individually, explaining how the standards are related and offering guidance on the entire engagement process in the form of practice notes, checklists, questionnaires, and real-world examples that illustrate how the fundamental requirements of each section are applied.

The Nurse Practitioner’s Guide to Nutrition is a comprehensive clinical resource for nurse practitioners working in a variety of clinical care settings. Emphasizing practical nutrition information, this accessible guide provides guidance on incorporating nutrition history questions and counselling techniques into routine care across all clinical settings. The book begins by discussing fundamental concepts in nutrition assessment, giving readers a solid framework from which to approach subsequent chapters. Section Two focuses on nutrition from a lifespan perspective, organizing information by the issues most pertinent to patients at different stages of life. Section Three presents nutrition counselling across clinical care settings ranging from cardiology, endocrinology, oncology, and gastroenterology to caring for the obese patient. Each chapter includes essential information distilled in quick-access tabular format and clinical scenarios that apply key concepts discussed to real-world examples. Ideal for both in-training and qualified advanced practice nurses, The Nurse Practitioner’s Guide to Nutrition is an essential tool for assessing, managing, and treating nutrition-related conditions, as well as promoting nutritional health for all patients. This activity has been approved for 35 nursing continuing education contact hours through the Temple University College of Health Professions and Social Work Department of Nursing Provider Unit, an approved provider of continuing nursing education by the Pennsylvania State Nurses Association, itself an accredited approver by the American Nurses Credentialing Center’s Commission on Accreditation. For e-book users: CNE materials are available for download after purchase. This title is also available as a mobile App from MedHand Mobile Libraries. Buy it now from Google Play or the MedHand Store.

Timely and accessible content on the traditional project management activities of control, risk, time and cost, and quality and value The Wiley Guides to the Management of Projects address critical, need-to-know information that will help professionals successfully manage projects in most businesses and help students learn the best practices of the industry. They contain not only well-known and widely used basic project management practices but also the newest and most cutting-edge concepts in the broader theory and practice of managing projects. This second book in the series explains the «traditional» project management activities of control, risk, time, cost, and quality. The expert contributors show that project control represents more than the simple evaluation of project performance. They detail the principles of project time and cost control and offer a detailed review of critical chain project management. In addition, they provide a framework for project performance measurement, show how to make risk management more effective, and tell how to improve quality management. Touching on all of the fundamental levers of project control, this book will prove to be a comprehensive «owner's manual» for project and team managers, project team members, engineers, business consultants, and all those involved in any aspect of project management. Complete your understanding of project management with these other books in The Wiley Guides to the Management of Projects series: * The Wiley Guide to Project Organization & Project Management Competencies * The Wiley Guide to Project Technology, Supply Chain & Procurement Management * The Wiley Guide to Project, Program & Portfolio Management

A complete guide to key intelligence and achievement tests and their effective use The tools used in the assessment process have changed dramatically in recent years. School and clinical psychologists need a comprehensive yet focused resource to which they can turn to learn the basics of key intelligence and achievement tests and how to use them in their assessments of children and adults. With its practical and straightforward presentation, Practitioner's Guide to Assessing Intelligence and Achievement provides that resource. Coedited by two well-known and respected scholars and researchers, Jack Naglieri and Sam Goldstein, the content in this timely book combines traditional and new conceptualizations of intelligence as well as ways to measure achievement. Truly readable and user-friendly, this book provides professionals with a single source from which to examine ability and achievement tests along the same general criteria. Each chapter is written by a leading scholar and test developer and is consistently structured for easy comparison of each test that is examined. Coverage includes: The theory underlying each test Description of each test Tips for administering and scoring each test Standardization, norms, and reliability of each scale Practical guidance for the use of each test Correspondence of each test to IDEA A practical tool designed to aid clinical psychologists in understanding the strengths and weaknesses of the various tests presented, Practitioner's Guide to Assessing Intelligence and Achievement provides students and practitioners with the information they need for their practice and testing efforts to be consistent with recent updates in the field and how those assessment instruments relate to changes in the laws that influence test use.

Your one indispensable guide to all the Fair Value requirements of IFRS Acomplete guide to the complex valuation requirements of IFRS, this book includes chapters on theoretical and practical applications, with extensive examples illustrating the required techniques for each application. Appropriate for anyone involved professionally with finance—managers, accountants, investors, bankers, instructors, and students—this guide draws on a stellar panel of expert contributors from fourteen countries who provide international coverage and insight into a diverse range of topics, including: Fair Value in implementing IFRS Market Approach Income Approach—Capitalization and Discounting Methods Economic and Industry Conditions Cost of Capital Financial Statement Analyses Impairment Testing Intellectual Property Rights (patents, copyrights, trademarks) Projecting Financial Statements Liabilities Customer Relationships Share-based Payment Plant and Equipment Guide to Fair Value Under IFRS is the first international valuation book of its kind. Fully compliant with the Certified Valuation Analyst curriculum, it provides detailed guidance as to how fair value is to be determined and fills numerous gaps in common understanding of IFRS requirements.