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GAAS (Generally Accepted Auditing Standards) are the auditing standards, practices and procedures in use today which must be followed and referenced when undertaking an audit. This guide explains and interprets the standards clearly and comprehensively. Organized in the same way as practitioners use the Statements on Auditing Standards (SAS), it presents each statement one by one and explains how the standards are related. It includes explanations, practice notes, practical illustrations, checklists and questionnaires to guide the user through the auditing process. There is detailed explanation of all new SAS standards, including fraud detection and implementation, electronic evidence and auditing investments.