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The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2023The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards--or GAAS--under which U. S. audits are conducted. Auditors must comply with and understand every aspect of GAAS to comply with AICPA standards. As a result, it is crucial for CPAs to be up to date on all applicable guidelines, rules, and regulations.Wiley Practitioner's Guide to GAAS 2023 delivers a thorough description and analysis of not only auditing standards--SASs--but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The 2023 Guide offers the most recent revisions to the standards, including those on:* Audit evidence* Auditing accounting estimates* Use of pricing evidence* Inquiries of predecessor auditors* Quality management* Materiality,* SSAE direct examination engagements, and* Practitioner's review reports.* Practical direction on the steps necessary to help you comply with GAAS* Comprehensive guidance on the entire auditing process, from start to finish* Explanations of all attestation and review, compilation, and preparation standards* A glossary of relevant terminology for each subjectIt explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly--all in one resource.In addition, Wiley Practitioner's Guide to GAAS 2023 provides readers with:A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used daily, Wiley Practitioner's Guide to GAAS 2023 is an invaluable resource written to save you time and simplify your compliance with professional standards.