Auditing Standards and Procedures Manual, 1991

This manual intends to reduce the official language of Statements on Auditing Standards (SASs) to easy-to-read and understandable advice. It is designed to help independent auditors in the application of and compliance with generally accepted auditing standards. One of its key features is the separation of those things specifically required from advice, observations and other subordinate information. Thus, an auditor may quickly identify the minimum requirements of an SAS. The book may also be used by auditing educators to prepare lectures and quickly determine areas of emphasis.