Auditing Standards and Procedures Manual 1995

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This annual update converts the official jargon of Statements on Auditing Standards (SASs) into language that is easy to understand, allowing readers to precisely identify the minimum requisites of an SAS. Using the organization of the AICPA Codification of Auditing Standards, it is divided into the following sections: effective date and applicability, definitions, objectives, fundamental requirements, application techniques and illustrations. Includes numerous checklists, questionnaires, reports and letters.

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Contents

100230 Introduction to SASs and General Standards
xii
Relationship Between the Auditors Appointment and Planning 311 Planning and Supervision
xxiv
Audit Risk and Materiality in Conducting an Audit
xxxviii
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