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Statement on Auditing Standards Issued by the Auditing Standards Board April 1988 55 AICPA American Institute of Certified Public Accountants Consideration of the Internal Control Structure in a Financial Statement Audit ( Supersedes Statement on Auditing Standards No. 1, AICPA, Professional Standards, vol. 1, AU sec. 320.)* CONTENTS OF STATEMENT Paragraph Summary 2- 5 Statement 6- 65 Elements of an Internal Control Structure 6- 15 Control Environment 9 Accounting System 10 Control Procedures 11 General Considerations 12- 15 Consideration of the Internal Control Structure in Planning the Audit 16- 26 * This Statement also supersedes SAS No. 1, The Auditor's Study and Evaluation of Internal Control: Auditing Interpretations of AU Section 320 ( AICPA, Professional Standards, AU sec. 9320.01-. 06). Copyright © 1988 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1 2 3 4 5 6 7 8 9 0 AudS 8 9 8