Codification of statements on auditing standards: (including statements on standards for attestation engagements) : numbers 1 to 87
American Institute of Certified Public Accountants. Auditing Standards Board, American Institute of Certified Public Accountants
American Institute of Certified Public Accountants, Inc., Apr 1, 1999 - Business & Economics - 1214 pages
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AC section accepted accounting principles accepted auditing standards Amended by SAS applicable appropriate assertion assessment Attestation Engagements attestation standards audit risk audited financial statements Auditing Interpretations auditing procedures Auditing Standards Board auditor should consider Auditor's Consideration auditor's report audits of financial basis of accounting Business Ethics changes circumstances client comfort letter Company Company's compliance conformity control risk criteria December December 31 Defense Industry Initiatives disclosure document entity entity's Ethics and Conduct evaluate evidential matter example FASB Statement financial reporting financial statement assertions Footnote renumbered GAAP guidance independent auditor inquiry interim financial information internal control issuance of Statement issued lawyer litigation management's material misstatement ments obtain operation Paragraph renumbered performed practitioner presented referred registration statement regulations Related Parties relevant representations request responsibility service auditor service organization specified parties Standards for Attestation Statement on Auditing Statement on Standards substantive tests Superseded by SAS tion transactions