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Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 1092 pages
File Size : 45,9 Mb
Release : 1993
Category : Auditing
ISBN : UCLA:L0068148279
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 772 pages
File Size : 51,7 Mb
Release : 1986
Category : Auditing
ISBN : PSU:000012367672
Author : AICPA,American Institute of Certified Public Accountants
Publisher : Unknown
Page : 826 pages
File Size : 46,9 Mb
Release : 1992
Category : Electronic
ISBN : OCLC:479995943
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 1116 pages
File Size : 55,5 Mb
Release : 2000
Category : Accounting
ISBN : UOM:35128002227195
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 52 pages
File Size : 40,9 Mb
Release : 1985
Category : Accounting
ISBN : UOM:35128000903441
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 1304 pages
File Size : 44,7 Mb
Release : 1999
Category : Auditing
ISBN : UCLA:L0089654495
Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Publisher : Unknown
Page : 878 pages
File Size : 50,9 Mb
Release : 1995
Category : Auditing
ISBN : UCLA:L0061681383
Author : American Institute of Certified Public Accountants
Publisher : American Institute of Certified Public Accountants (AICPA)
Page : 1030 pages
File Size : 44,5 Mb
Release : 1998
Category : Auditing
ISBN : UCLA:L0077945798
Author : AICPA
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 42,8 Mb
Release : 2017-06-12
Category : Business & Economics
ISBN : 9781943546862
This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Publisher : Unknown
Page : 410 pages
File Size : 50,6 Mb
Release : 1976
Category : Auditing
ISBN : UCLA:L0050666296
Author : AICPA
Publisher : John Wiley & Sons
Page : 1392 pages
File Size : 45,9 Mb
Release : 2018-05-01
Category : Business & Economics
ISBN : 9781945498947
This edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving auditors the most up-to-date information they need to conduct successful audits and provide high-quality services to their clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard: SAS No. 133, Auditor Involvement With Exempt Offering Documents This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 888 pages
File Size : 49,5 Mb
Release : 1989
Category : Auditing
ISBN : UCLA:L0060910080
Author : American Institute of Certified Public Accountants. Auditing Standards Board
Publisher : Unknown
Page : 52 pages
File Size : 48,7 Mb
Release : 1996
Category : Auditing
ISBN : UVA:X002758040
Author : AICPA
Publisher : John Wiley & Sons
Page : 1792 pages
File Size : 41,7 Mb
Release : 2020-07-15
Category : Business & Economics
ISBN : 9781950688395
This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports SAS No. 138, Amendments to the Description of the Concept of Materiality
Author : AICPA
Publisher : John Wiley & Sons
Page : 18 pages
File Size : 49,6 Mb
Release : 2017-05-15
Category : Business & Economics
ISBN : 9781937351359
As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted), to supersede SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended (AICPA, Professional Standards, AU sec. 341 and AU-C sec. 570). SAS No. 126 does not change or expand SAS No. 59, as amended, in any significant respect. The ASB has moved forward with the clarity redraft of SAS No. 59, as amended, so that it is consistent with the format of the other clarified SASs that were recently issued as SASs No. 122, Statements on Auditing Standards: Clarification and Recodification, No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, and No. 125,Alert That Restricts the Use of the Auditor’s Written Communication. However, the ASB decided to delay convergence with International Standard on Auditing 570, Going Concern, pending the Financial Accounting Standards Board’s (FASB) anticipated development of accounting guidance addressing going concern. FASB issued an exposure draft, Going Concern, in October 2008, but based on recent decisions, FASB has divided the project into two separate and distinct phases. As a result, FASB projects to issue an exposure draft that addresses Phase 1, “The Liquidation Basis of Accounting,” in the second quarter of 2012, and to reissue an exposure draft that addresses Phase II, “Going Concern,” in the fourth quarter of 2012. SAS No. 126 addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. This SAS applies to all audits of financial statements regardless of whether the financial statements are prepared in accordance with a general purpose or a special purpose framework1. This SAS does not apply to an audit of financial statements based on the assumption of liquidation (for example, when [a] an entity is in the process of liquidation, [b] the owners have decided to commence dissolution or liquidation, or [c] legal proceedings, including bankruptcy, have reached a point at which dissolution or liquidation is probable).2
