Auditing Standards and Procedures Manual 1990 (Wiley Professional Accounting and Business)

This publication distills the official language of Statements on Auditing Standards (SASs) into understandable and easy-to-read advice for accountants. It is designed to help independent auditors in the application of and compliance with generally accepted auditing standards (GAAS). A key feature is the separation of specific requirements from advice, observations, and other subordinate information, thereby enabling the reader to identify in short order the minimum requirements of an SAS. There are sections devoted to effective date and applicability and techniques for application. In addition, a complete glossary of official definitions is included for ease of use.