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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