Author Description

Available on an annual subscription basis, this guide reduces the official language of Statements on Auditing Standards (SASs) to easy-to-read, understandable advice, helping independent auditors comply with generally accepted auditing standards (GAAS). Organized by section, each SAS pronouncement will be explained and interpreted. The book includes effective date and applicability, definitions, objectives, fundamental requirements, techniques and examples. For easy access, topics follow the sequence of the AICPA Codification of Auditing Standards. Also provided are sample letters, reports and checklists to be used in applying the SASs.