Author Description

Converts the official language of Statements on Auditing Standards (SASs) into understandable and easy-to-read advice. Features a separation of specific requirements from advice, observations and other subordinate information enabling readers to precisely identify the minimum requisites of an SAS. Sections are divided into easily comprehensible parts: effective date and applicability, definitions, objectives, fundamental requirements, techniques of application and illustrations. Along with practical checklists, questionnaires, reports and letters, it offers complete coverage through SAS No. 66 as well as five proposed SASs.