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Comment Letters On Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards No. 103 (Redrafted): Audit Documentation, April 30, 2008, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards No. 103 (Redrafted), April 30, 2008 : Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Documentation: Supplementary Material; Exposure Draft (American Institute Of Certified Public Accountants), 2008, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement On Auditing Standards No. 104; Amendment To Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures (“Due Professional Care In The Performance Of Work”); Statement On Auditing Standards No. 105; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Statement On Auditing Standards No. 106; Audit Evidence Statement On Auditing Standards No. 107; Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards No. 108; Planning And Supervision Statement On Auditing Standards No. 109; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards No. 110;Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Statement On Auditing Standards No. 111; Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Statements on Auditing Standards
No abstract provided.
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Documentation; Statement On Auditing Standards, 096, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
The auditor should prepare and maintain audit documentation, the form and content of which should be designed to meet the circumstances of the particular audit engagement. Audit documentation is the principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. The quantity, type, and content of audit documentation are matters of the auditor's professional judgment.
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards (SAS) provides an updated framework within which the auditor can exercise professional judgment in determining the nature and extent of audit documentation needed to comply with professional standards. The guidance in the current documentation standard, which is SAS No. 41, Working Papers (AICPA, Professional Standards, vol. 1, AU sec. 339), has not been significantly changed since September 1967. Given the changes in the auditing environment in recent years, the Auditing Standards Board (ASB) undertook to develop guidance that would provide an updated framework for practitioners performing audits of financial statements. The proposed SAS and …
Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement supersedes SAS No. 1, section 338, "Working Papers." The revision of section 338 was undertaken primarily because there is some confusion in the profession as to whether the section requires the preparation of working papers. The main purpose of the proposed SAS is to make it clear that working papers are required.