The Miller GAAS (Generally Accepted Auditing Standards) Guide describes the auditing standard, practices, and procedures in use today. These include generally accepted auditing standards, Statements on Auditing Standards and Interpretations, Statements on Standards for Attestation and Engagements and Interpretations, Statements on Standards on Accounting and Review Services and Interpretations, Specialized Industry Audit Guides, Statements on Quality Control Standards, and the Code of Professional Conduct. Parts of the Guide are classified by the type of auditing or accounting engagement an independent auditor or accountant may render to a client. This version is often used as a supplement for Auditing and Advance Accounting courses, regardless of the primary text in use.
A feature of this Guide is readability; sentence structure has been deliberately simplified as much as possible to foster maximum understanding. Within each part of the book, a particular topic is reviewed in a comprehensive, easily understood format. All auditing and accounting pronouncements covering the same topic have been compiled and integrated in the same place, regardless of the date of their origin.