This book presents easy-to-use coverage of auditing standards, practices, and procedures. Written by a leading author of auditing literature, "Wiley Practitioner's Guide to GAAS 2009" offers the most authoritative coverage of the auditing standards, practices, and procedures used today. Readers will find clear explanations and interpretations organized in the same way practitioners use the Statements on Auditing Standards. The only reference that offers the most comprehensive coverage of the auditing standards, practices, and procedures in clear, easy-to-understand language, this practical resource includes explanations, practice notes, practical illustrations, checklists, and questionnaires to guide readers through the auditing process. Presenting statements one by one and explaining how the standards are related, this material is regularly updated on a companion Web site.Michael J. Ramos (Denver, CO), a former auditor with KPMG, now works as an author and consultant. He is the author of "How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control" (978-0-470-16930-8), from Wiley. He has created several successful products, including non authoritative practice aids, implementation guides, and authoritative "AICPA Audit and Accounting Guides".