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Statements on Auditing Standards
Auditing -- Standards -- United States; Auditor's reports -- Standards -- United States; Auditing
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Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.