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Full-Text Articles in Accounting
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other written communication. AU section 310.06 specifies various matters that generally are addressed in the understanding, including management's responsibility for the financial statements. One of the matters that is not specifically addressed is management's responsibility for determining the appropriate disposition of financial statement misstatements aggregated by the auditor. This amendment adds the following to the list in AU section 310.06 of matters that generally are …
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …