Auditing Standards Procedures Manual 1989 Author:D. R. Carmichael, Martin Benis This manual converts the official language of the Statements on Auditing Standards (SAS) into language that is easy to understand and read. It allows the reader to precisely identify the minimum requisites of an SAS. The text is divided into sections on effective data and applicability, definitions, objectives, fundamental requirements, and tech... more »niques of application.« less