Codification of Statements on Auditing Standards, Issues 1-90American Institute of Certified Public Accountants, 2000 - Accounting |
Contents
AU Section 200 | 33 |
Auditor | 35 |
Due Professional Care in the Performance of Work 01 13 | 39 |
Copyright | |
90 other sections not shown
Other editions - View all
Common terms and phrases
AC section accepted accounting principles accepted auditing standards account balance accounting estimates AICPA amended application appropriate assertions assessed level assessing control risk Attestation Engagements audit committee audit evidence audit risk auditing procedures auditor should consider auditor's consideration audits of financial balance or class circumstances class of transactions client confirmation control objectives December 15 detect detection risk disclosure documentation effective for audits entity evaluating evidential matter example FASB Statement financial reporting financial statement assertions illegal acts independent auditor inquiry internal auditors internal control inventory issuance of Statement judgment lawyer level of control litigation management's ments opinion Paragraph renumbered performed periods ending plan the audit predecessor auditor professional reasonable related party relevant request risk of material service auditor service auditor's report service organization significant specific Statement on Auditing statements for periods substantive tests successor auditor Superseded by SAS tests of controls tion user auditor user organizations