Michael J. Ramos, CPA, also author of Wiley GAAS, is a consultant who writes extensively on emerging auditing matters. He has written numerous successful pro-ducts, including non-authoritative practiceaids, implementation guides and authorita-tive AICPA audit and accounting guides. In addition to text-based products, he has also authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has written in the areas of ethics, auditing, internal control, and fraud detection.