Michael J. Ramos , CPA, also author of Wiley Practitioner's Guide to GAAS and How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, Third Edition is a consultant and professional writer primarily in auditing and accounting technical matters. He has written numerous successful products, including nonauthoritative practice aids, implementation guides, and authoritative AICPA audit and accounting guides. In addition to text-based products, he has authored a variety of training programs, including computer-based multimedia training and audio and video scripts. Ramos has also written in the areas of ethics, auditing, and fraud detection.