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Exposure Drafts, Comment Letters, and Statements of Position
Attest function (Auditing) -- Standards -- United States; Management; Business consultants -- Standards
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Full-Text Articles in Business
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.