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Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 112, American Institute Of Certified Public Accountants. Auditing Standards Boaard
Statements on Auditing Standards
No abstract provided.
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …
Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board
Consideration Of The Internal Control Structure In A Financial Statement Audit; Statement On Auditing Standards, 055, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards. It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate …
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.