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Statement on
Auditing Standards
Issued by the Auditing Standards Board
AICPA
American Institute of Certified Public Accountants
Compliance Auditing Applicable to
Governmental Entities and Other
Recipients of Governmental
Financial Assistance
CONTENTS OF STATEMENT
Paragraph
Introduction and Applicability 1- 2
Compliance Auditing in Audits Conducted in Accordance
With Generally Accepted Auditing Standards 3- 16
Governmental Entities 6- 12
Understanding the Effects of Laws and Regulations . . 8
Considering Risk 9— 12
Other Entities That Receive Governmental Financial
Assistance 13- 14
Working- Paper Documentation 15
Written Representations From Management 16
Reporting Under Government Auditing Standards 17- 39
Reporting on Compliance With Laws and Regulations . . 18- 29
Tests of Compliance With Laws and Regulations 20
Positive and Negative Assurance 21- 23
Reporting Noncompliance 24- 27
Illegal Acts 28- 29
Copyright © 1989 by the
American Institute of Certified Public Accountants, Inc.
1211 Avenue of the Americas, New York, N. Y. 10036- 8775
1234567890 AudS 8 9
April 1989
63
