Publisher's Synopsis
An Easy–to–Read Pocket Guide to the SASs
Here is a quick reference to all of the authoritative requirements in the Statements on Auditing Standards (SASs). Portable and designed to fit easily into your briefcase or pocket, it is written in the active voice, includes every core SAS performance and reporting requirement, and supplements existing GAAS guides–all in clear and concise language.
New in The Auditor′s SAS Field Guide 2001!
∗ SAS 88 Service Organizations and Reporting on Consistency
∗ SAS 89 Audit Adjustments
∗ SAS 90 Audit Committee Communications
∗ SAS 91 Federal GAAP Hierarchy
∗ SAS 92 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
∗ SAS 93 Omnibus Statement on Auditing Standards 2000
The SAS Field Guide will be updated continuously online at www.wiley.com/gaas and updated annually in paperback.