Codification of Statements on Auditing Standards |
Contents
CrossReferences to SASS 33 | 169 |
No 22 as amended by SAS No 47 SAS Superseded 311A and 9311A | 172 |
ments on Auditing Standards Nos 1114 and Statements on Standards | 179 |
Copyright | |
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accepted accounting principles accepted auditing standards account balance accounting estimates AICPA amended analytical procedures application appropriate audit committee audit documentation audit evidence audit procedures audit risk Audited Financial Statements Auditing Interpretations auditor should consider auditor's consideration auditor's report audits of financial balance or class basis of accounting cash flows changes necessary due charged with governance circumstances class of transactions client communication conforming changes necessary December 15 determine disclosures due to fraud effective for audits employees engagement entity evaluating evidential matter example FASB Statement financial statement assertions Footnote renumbered GAAP independent auditor inquiries internal auditors internal control inventory issuance of Statement judgment management's material misstatement due ments Paragraph renumbered performed periods ending professional reflect conforming changes Revised risk assessment risks of material service auditor service organization significant specific Statement on Auditing statements for periods substantive procedures substantive tests successor auditor tests of controls tion