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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.
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Internal Accounting Control; Statement On Auditing Standards, 030, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effect Of An Internal Audit Function On The Scope Of The Independent Auditor's Examination; Statement On Auditing Standards, 009, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The work of internal auditors cannot be substituted for the work of the independent auditor; however, the independent auditor should consider the procedures, if any, performed by internal auditors in determining the nature, timing, and extent of his own auditing procedures. This Statement provides guidance on the factors that affect an independent auditor's consideration of the work of internal auditors in an examination made in accordance with generally accepted auditing standards.
Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.