Author Description

An annually revised volume that converts the official language of Statements on Auditing Standards (SAS) into easily read, understandable advice. Readers can precisely identify the minimum requisites of an SAS. Divided into sections allowing quick access to effective date and applicability, definitions, objectives, basic requirements, application techniques and illustrations. Includes checklists, questionnaires, reports, letters and new SAS numbers 324, 330, 331, 410, 411, 722 and 801.