Wiley Practitioner's Guide to GAAS

GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use today. To complete an audit, Generally Accepted Auditing Standards must be followed and referenced. The standards are explained and interpreted here in clear, easy-to-understand language. Compiled by the authors of the AICPA Statements on Auditing Standards (SASs), this is the only GAAS reference that is organized the way practitioners use the Statements on Auditing Standards. Each statement is presented one by one with an explanation of how the standards are related. There are detailed explanations of all new SAS standards, including: fraud detection and how to implement it, electronic evidence and auditing investments.