Gaas Guide, 2019

CCH'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.

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 and risk management courses in the undergraduate and masters programs. He recently completed seven years’ service 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 AICPA’s 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 ISACA. Dr. Beasley also serves as Director of North Carolina State University’s Enterprise Risk Management Initiative, which provides thought leadership on enterprise risk management and its integration with strategy planning and governance. Dr. Beasley actively conducts research related to financial statement fraud, corporate governance, and auditor quality. His work has been published in journals such as the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of the American Taxation Association, Journal of Accountancy, and The CPA Journal, among numerous others. He served on COSO’s Enterprise Risk Management project Advisory Council and the AICPA’s Antifraud Programs and Controls Task Force. He has previously served on Auditing Standards Board task forces, including the SAS No. 99 Fraud Task Force. He has also been extensively involved in conducting staff training for two of the Big Four accounting firms. Dr. Beasley is the co-author of several continuing education courses, an auditing textbook, and an auditing casebook. Joseph V. Carcello is the Department Head and the EY and Business Alumni Professor in the Department of Accounting and Information Management and the Executive Director of the C. Warren Neel Corporate Governance Center at the University of Tennessee, in Knoxville, Tenn., where he teaches auditing and financial accounting courses in the undergraduate and MAcc. programs. Dr. Carcello received a BS in accounting from SUNY at Plattsburgh, a MAcc from the University of Georgia, and a Ph.D. from Georgia State University. He is a Certified Public Accountant (CPA), a Certified Internal Auditor (CIA), and a Certified Management Accountant (CMA). Dr. Carcello worked in public accounting, where he was an Audit Senior with EY. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, the Association of Certified Fraud Examiners, the Financial Executives International, the Institute of Internal Auditors, and the Institute of Management Accountants. Dr. Carcello has taught continuing professional education courses for two of the Big 4 accounting firms, AICPA, Institute of Internal Auditors, The Institute of Management Accountants, the Tennessee and Florida Societies of CPAs, local and regional accounting firms, and he has provided consulting services on revenue recognition to the software industry. He has also served as an expert witness for the Securities and Exchange Commission, and testified before the U.S. Treasury Advisory Committee on the Auditing Profession and a subcommittee of the Financial Services Committee of the United States House of Representatives. Dr. Carcello is a member of the Security Exchange Commission's Investor Advisory Committee and the PCAOB’s Investor Advisory Group and recently completed service on the PCAOB’s Standing Advisory Group. He previously served as a member of COSO’s Small Business Control Guidance Advisory Group Task Force. Dr. Carcello actively conducts research related to corporate governance (particularly audit committee performance), fraudulent financial reporting, and going-concern reporting. His work has been published in journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Accounting and Public Policy, and Journal of Accountancy, among numerous others. Dr. Carcello is the co-author of CCH’s GAAP Guide, Volume I and a financial accounting textbook.