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Statements of Position

Auditing -- Documentation -- Standards -- United States

1981

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Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement supersedes SAS No. 1, section 338, "Working Papers." The revision of section 338 was undertaken primarily because there is some confusion in the profession as to whether the section requires the preparation of working papers. The main purpose of the proposed SAS is to make it clear that working papers are required.