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From the authors who set 90 percent of the Generally Accepted Auditing Standards (GAAS), this is the ultimate guide to understanding and applying the Statements on Auditing Standards (SASs), Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs). The only such reference organized according to how practitioners use the SASs, it presents statements one at a time, clearly explaining how each applies and how each relates to the others. With the help of numerous practice notes, practical illustrations, checklists, and questionnaires, the authors guide readers through each step of the auditing process. This book is fully updated to include all relevant Sarbanes-Oxley references.
About the author
Dan M. Guy is a writer and consultant in litigation services. He completed an eighteen-year career with the AICPA.
D. R. Carmichael is the Wollman Distinguished Professor of Accountancy in the Stan Ross Department of Accountancy at Bernard Baruch College, CUNY. Formerly, he was the Vice President, Auditing, at the AICPA.
