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Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Statement On Auditing Standards, 080, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Most of the independent auditors work in forming his or her opinion on financial statements consists of obtaining and evaluating evidential matter concerning the assertions in such financial statements. The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor in this respect, audit evidence differs from legal evidence, which is circumscribed by rigid rules. Evidential matter varies substantially in its influence on the auditor as he or she develops his an opinion with respect to financial statements under audit. The pertinence of the evidence, its objectivity, its timeliness, and the existence of …