Wiley Practitioner's Guide to GAAS 2000

GAAS (Generally Accepted Auditing Standards) covers the auditing standards, practices and procedures in use in 2000. An audit is a methodical review and an objective examination of an item, including the verification of specific information as determined by the auditor, or as established by general practice. To complete an audit GAAS must be followed and referenced - this book seeks to explain and interpret the standards in clear, easy-to-understand language which will enable auditors to save time and perform the auditing job better. This book presents each statement one-by-one and explains how the standards are related. It includes explanation, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process, and gives detailed explanation of all the new SAS standards. A companion website (Wiley GAAS site) is continuously updated.