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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
