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Statements of Position

Domestic -- Auditing -- Standards -- United States

1994

Articles 1 - 2 of 2

Full-Text Articles in Business

Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. 801). This proposed Statement would provide generic guidance to practitioners engaged to perform compliance audits of governmental entities and other recipients of governmental financial assistance. In addition, this proposed Statement would not require frequent revision and updating because it does not identify compliance requirements or specify the form of reporting. This proposed Statement: a. Recognizes ...


Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

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