Publisher's Synopsis
This guide to SAS (Statements on Auditing Standards) cuts through obscure SAS language, providing practical aids for the implementation of techniques as well as step by step explanations, interpretations and usage recommendations, which make compliance easier and more efficient. Advice for implementation is provided, based on the authors'expertise, as well as practical checklists, reports, questionnaires and letters. The guide is divided into effective date and applicability, definitions, objectives, fundamental requirements, techniques of application, and illustrations
