Exposure Draft: Proposed Statement on Auditing Standards : Amendment to Statement on Auditing Standards No. 31, "evidential Matter" : May 20, 1996
AICPA, 1996 - Auditing - 11 pages
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accepted accounting principles address whether asset Amendment to SAS AMENDMENT TO STATEMENT Assertions about completeness assessed level Attest Standards Audit and Attest audit procedures Auditing Standards Board auditor should consider auditor's specific balance sheet Certified Public Accountants company's entity's competent evidential matter consider performing tests control risk corroborating evidential matter deal with address DESIGNING SUBSTANTIVE TESTS developing electronic form entity example existence or occurrence exposure draft financial statement assertions Guy Vice President impacts of evidential income statement independent auditor's Institute of Certified July 19 level of control liabilities Louise Williamson management asserts matter in electronic matters an auditor objective related potential audit impacts President Professional Standards process significant accounting professional judgment proposed Statement Ray Director Audit reduce detection risk relevant evidential matter Services Thomas Ray significant accounting applications specific audit objectives STATEMENT ON AUDITING sufficient competent evidential Technical Manager tests of controls Thomas Ray Director underlying accounting data validity of evidential