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Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements of Position
This proposed Statement consists solely of amendments to the following existing statements: SAS No. 1, Section 150: Generally Accepted Auditing Standards; SAS NO. 1, Section 320: The Auditor's Study and Evaluation of Internal Control: SAS No. 1, Section 331, Receivables and Inventories; SAS No. 1, Section 420: Consistency of Application of Genearlly Accepted Accounting Principles; SAS No. 1, Section 901: Public Warehouses--Controls and Auditing Procedures for Goods Held; SAS No. 2, Paragraph 39: Reports on Audited financial Statements; SAS No. 5, Paragraphs 5 and 6: The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Indpendent …