GAAS Guide® (2024)

Author(s): Mark S. Beasley

Product ID: 10016981-0014

Reflects all the changes resulting from the AICPA's efforts to clarify auditing, attestation, preparation, compilation, and review standards.

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Overview

Wolters Kluwer'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 2024 Edition 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). Including:

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
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

Our summaries of PCAOB Auditing Standards reflect the most recently issued standards including PCAOB AS-3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, issued in June 2017, including the requirement that auditors communicate critical audit matters (CAMs) in the auditor’s report. Our summaries also discuss a number of PCAOB exposure drafts and recently issued Staff Alerts, other notices and PCAOB staff guidance. Note: The PCAOB reorganized its Auditing Standards using a topical structure and a single integrated numbering system. We use that new numbering system when we refer to specific PCAOB Auditing Standards.

Owing to the attention focused on corporate scandals involving allegations of fraudulent financial reporting, the need for auditors to detect material misstatements due to fraud is critical. To help sensitize CPAs to issues affecting auditor responsibility for fraud, this edition contains “Fraud Pointers,” which integrate fraud issues related to a particular professional standard's requirement. This should aid CPAs in considering fraud risks throughout the entire audit engagement.

To keep CPAs abreast of potential changes affecting the AICPA Professional Standards and other developments affecting auditing practice, this edition contains overviews of outstanding exposure drafts, and explains key elements of potential changes, including proposed redrafts of existing professional standards and other regulatory changes, alerting CPAs to issues that may affect their engagements.

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About the author(s)

Mark S. Beasley

Mark S. Beasley is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the Department of Accounting at North Carolina State University, in Raleigh, N.C., where he teaches auditing courses in the undergraduate and masters programs. He currently serves as a member of the COSO Board. Dr. Beasley received a BS in accounting from Auburn University and a Ph.D. from Michigan State University. He is a Certified Public Accountant (CPA) in North Carolina and has worked in public accounting, where he was an Audit Manager with Ernst & Young. Dr. Beasley also worked as a Technical Manager with the AICPAs Auditing Standards Division, in New York City. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the Institute of Internal Auditors, and the Association of Certified Fraud Examiners. Dr. Beasley also serves as Director of North Carolina State Universitys Enterprise Risk Management Initiative, which provides thought leadership on enterprise risk management and its integration with strategy planning and governance. Dr. Beasley He recently served on COSOs Enterprise Risk Management project Advisory Council and the AICPAs Antifraud Programs and Controls Task Force. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force. Dr. Beasley is the co-author of several continuing education courses, an auditing textbook, and an auditing casebook.

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