U.S. Master Auditing Guide

Auditing has become a dynamic field that is undergoing dramatic changes based on the actions of Congress, the SEC and the new Public Company Accounting Oversight Board. This second edition of the CCH U.S. Master Auditing Guide provides a great all-purpose reference to the entire auditing waterfront including both traditional topics like generally accepted auditing standards (GAAS) and newer areas like forensic auditing, IT audits, and attestation services. Changes implemented by the Sarbanes-Oxley Act are reflected throughout. The U.S. Master Auditing Guide offers practical information on performing and managing both external and internal audits. It combines comprehensive explanation and analysis with practical discussion and authoritative source references. It is written in straightforward language and includes quick reference and easy-to-understand aids that illustrate practical concepts and processes to help save time and ensure the reader's comprehension of complex areas. Sample reports and documents are generously provided to assist the reader in gaining a real-world understanding of this critical and evolving discipline.