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Statements on Auditing Standards
Auditing -- Standards -- United States; Service industries -- United States -- Auditing
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Full-Text Articles in Accounting
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Processing Of Transactions By Service Organizations; Statement On Auditing Standards, 070, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.