Wiley Practitioner's Guide to GAAS 2023An essential and up to date guide to key auditing standards, practices, and procedures for 2023 The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards (GAAS) according to which U. S. audits are conducted. All auditors must understand and adhere to every aspect of GAAS to be in compliance with AICPA standards. In Wiley Practitioners Guide to GAAS 2023, veteran accounting and auditing professional