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解説
GAAS (generally accepted auditing standards) covers the auditing standards, practices and procedures in use. Over 50,000 auditors are guided by new and frequently revised accounting and auditing standards, and compliance is critical. This volume explains and interprets the standards in clear, easy-to-understand language. The authors have set 90 per cent of the standards themselves. This GAAS reference is organized the way practitioners use the Statements on Auditing Standards.