Wiley Practitioner's Guide to GAAS 2013: Covering all SASs, SSAEs, SSARSs, and Interpretations

Copyright © 1992 through 2012 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 Statements of Financial Accounting Standards. FAS 5, Accounting for Contingencies; FAS 57, Related Party Disclosures; FAS 133, Accounting for Derivative Instruments and Hedging Activities; 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, 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.

Copyright © 2013 by John Wiley & Sons, Inc. All rights reserved.

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