Wiley Practitioner's Guide to GAAS 2017
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Copyright © 1992 through 2016 by the American Institute of Certified Public Accountants, Inc.
Reprinted with permission.
The book contains numerous excerpts taken from the Statements on Auditing Standards, the Statements on Standards for Attestation Engagements, and the Statements on Standards for Accounting and Review Services, and interpretations of these statements. These are noted by reference to the specific standard or AICPA Codification section, except for definitions which appear under a separate heading at the beginning of each section. These standards are copyrighted by the American Institute of Certified Public Accountants, Inc. and reprinted with permission of the AICPA.
This book contains definitions taken from Statement of Financial Accounting Concepts 2, Qualitative Characteristics of Accounting Information; and Statement of Financial Accounting Concepts 7, Using Cash Flow Information and Present Value in Accounting Measurements, which are copyrighted by the Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, Connecticut 06856-5116, USA. Portions are reprinted with permission. Complete copies of these documents are available from the FASB.
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PREFACE
Auditing Standards
Following the creation of the Public Company Accounting Oversight Board (PCAOB), the AICPA's Auditing Standards Board (ASB) reassessed its mission. The ASB developed a plan to converge US generally accepted auditing standards (GAAS) with the International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB). Thus, the ASB's clarity project began work to:
● Redraft the auditing standards for clarity – to make the standards easier to read, understand, and apply
