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Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
AICPA Committees
No abstract provided.
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …