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Amendment To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 086, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 086, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example R, an addition to the appendix of Statement of Auditing Standards (SAS) No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). New language is shown in boldface italics deletions are shown in strike-through. The amendment is effective for comfort letters issued on or after June 30, 1998. Early application is permissible.
Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement Defines the terms general use and restricted use. Describes the circumstances in which the use of auditors' reports should be restricted. Specifies the language to be used in auditors' reports that are restricted as to use.
Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.