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The most comprehensive coverage of auditing standards, practices, and procedures Written by a leading author of auditing literature, Wiley Practitioner's Guide to GAAS 2006 offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear, easy-to-understand explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards. This practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Material is regularly updated on a companion Web site. Michael J. Ramos, a former auditor with KPMG, is a consultant and author of eleven books, including How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control (0-471-74066-7) and The Sarbanes-Oxley Section 404 Implementation Toolkit (0-471-71225-6).