Formal guidance on the conduct of their work is provided to auditors by the Auditing Practices Board (APB), whose membership is divided between practising auditors and user representatives. APB"s guidance is to be found in mandatory Statements of Auditing Standards (SAS) and in the Practice Notes and Bulletins, which indicate best practice. This book, which covers SAS 010 to SAS 620, provides a quick reference summary of each standard in clear, straightforward language. It should be of use to students and practitioners alike.