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Statements on Auditing Standards

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Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2012

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Comment Letters On Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, 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 Jan 2008

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.


Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Omnibus - 2006; Statement On Auditing Standards, 113, 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 Jan 2006

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.


Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force Jan 2005

Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force

Statements on Auditing Standards

No abstract provided.


Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty Jan 2005

Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty

Statements on Auditing Standards

No abstract provided.


Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2003

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …


Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 099, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Consideration Of Fraud In A Financial Statement Audit; Statement On Auditing Standards, 099, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. [footnote omitted]" This Statement establishes standards and provides guidance to auditors in fulfilling that responsibility, as it relates to fraud, in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS).


Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting …


Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Omnibus Statement On Auditing Standards--2002; Statement On Auditing Standards, 098, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in …


Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.


Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2002

Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 097, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the application of accounting principles not involving facts and circumstances of a specific entity. The new language is shown in boldface italics and deleted language is shown by strikethrough.


Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2001

Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.


Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2001

Effect Of Information Technology On The Auditor's Consideration Of Internal Control In A Financial Statement Audit; Statement On Auditing Standards, 094, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."


Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.