Auditing Standards and Procedures Manual 1994

Converts the official language of the Statements on Auditing Standards (SASs) into terminology that is easy to understand, permitting readers to precisely identify the minimum requisites of an SAS. Divided into the following sections: effective date and applicability, definitions, objectives, basic requirements, techniques of application and illustrations. This edition includes new information on the Statement regarding Standards for Attestation Engagements, Auditing Standard No. 72 and using the work of a specialist. Contains scores of practical aids useful in implementing techniques such as checklists, questionnaires, reports and letters.