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December 1991 Statement on Auditing Standards 68 Issued by the Auditing Standards Board A/ CPA American Institute of Certified Public Accountants Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance ( Supersedes Statement on Auditing Standards No. 63, AICPA, Professional Standards, vol. 1, AU sec. 801.) CONTENTS OF STATEMENT Paragraph Introduction and Applicability 1- 5 Compliance Auditing in Audits Conducted in Accordance With Generally Accepted Auditing Standards 6- 19 Governmental Entities 9- 15 Understanding the Effects of Laws and Regulations 11 Considering Risk 12- 15 Other Entities That Receive Governmental Financial Assistance 16- 17 Working- Paper Documentation 18 Written Representations From Management 19 Reporting Under Government Auditing Standards 20- 42 Reporting on Compliance With Applicable Laws and Regulations 21- 32 Tests of Compliance With Applicable Laws and Regulations 23 Positive and Negative Assurance 24- 26 Reporting Noncompliance 27- 30 Copyright © 1991 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1234 5 67890 AudS 99876 5 4321 68