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1998

Attest function (Auditing) -- Standards -- United States

Articles 1 - 3 of 3

Full-Text Articles in Business

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …


File No. S7-8-98: Sec Proposed Rule On Year 2000 Readiness Reports To Be Made By Transfer Agents: Sample Transfer Agent Report, Alan W. Anderson, Deborah D. Lambert, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

File No. S7-8-98: Sec Proposed Rule On Year 2000 Readiness Reports To Be Made By Transfer Agents: Sample Transfer Agent Report, Alan W. Anderson, Deborah D. Lambert, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


File No. S7-7-98: Sec Proposed Rule On Reports To Be Made By Certain Brokers And Dealer: Agreed-Upon Procedures -- Sample Report, Alan W. Anderson, Deborah D. Lambert, Amercian Institute Of Certified Accountants. Auditing Standards Board Jan 1998

File No. S7-7-98: Sec Proposed Rule On Reports To Be Made By Certain Brokers And Dealer: Agreed-Upon Procedures -- Sample Report, Alan W. Anderson, Deborah D. Lambert, Amercian Institute Of Certified Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.