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Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.