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Statement on auditing standards, 055

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statement number	Statement on auditing standards, 055
Title	Consideration of the internal control structure in a financial statement audit
Author	American Institute of Certified Public Accountants. Auditing Standards Board
Subject	Auditing -- Standards -- United States Financial statements -- Auditing -- Standards Audited financial statements -- Standards -- United States Auditing, Internal --Standards -- United States
Coverage-Spatial	United States
Date-Issued	1988
abstract	This Statement provides guidance on the independent auditor's consideration of an entity's internal control structure in an audit of financial statements in accordance with generally accepted auditing standards.1 It describes the elements of an internal control structure and explains how an auditor should consider the internal control structure in planning and performing an audit.
Series	Statement on auditing standards; 55
Series2	Auditing Standards, full-text
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Format	PDF page image with corrected OCR scanned at 300 dpi (1.7 MB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038078
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

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