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This field guide presents all of the authoritative requirements of the Statements on Auditing Standards in a quick reference format. The authoritative requirements are written in the active voice in a conversational tone. We designed the field guide to carry in your briefcase or vest pocket.
We present the SASs one-by-one and distill each one to its fundamental requirements. Each section also contains a list of interpretations. We have designed the field guide for partners, mangers, seniors, and staff accountants in public accounting; for internal auditors, chief financial officers and accounting directors and managers in corporate accounting; and for attorneys involved in audit litigation who want an executive summary of what is required--anyone involved in the audit process.
To illustrate how to use it, here is an example. You are drafting a reportable conditions letter on internal control or you are preparing for an impromptu meeting with the chair of the company's audit committee to discuss controls. You want to make sure that you know and can summarize, if asked, the requirements of SAS 60, Communication of Internal Control Related Matters Noted in an Audit. With the field guide, it's easy. Simply look up SAS 60 in the list of SASs (in the inside cover) and use the section number * to find the easy-to-read fundamental requirements. If you don't know the SAS num-ber, use the table of contents (organized by section number) or use the topical index. You can't miss.
The Auditor's SAS Field Guide 2001 is current through SAS 93, Omnibus Statement on Auditing Standards 2000. Within 30 days of theissuance of a new standard, we will post a summary of the changes on the John Wiley & Sons, Inc. website... Furthermore, the SAS Field Guide will be updated continuously online and updated annually in paperback.
Dan M. Guy
Santa Fe, NM
D. R. Carmichael
New Hope, PA