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Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants February 1995 74 Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance ( Supersedes Statement on Auditing Standards No. 68, AICPA, Professional Standards, vol. 1, AU sec. 801.) Introduction and Applicability 1. This Statement1 is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards 1 This Statement amends Statement on Standards for Attestation Engagements ( SSAE) No. 3, Compliance Attestation ( AICPA, Professional Standards, vol. 1, AT sec. 500), to delete paragraph 2d and revise paragraph 2c as follows: 2. This Statement does not — c. Apply to engagements for which the objective is to report in accordance with SAS No. 74, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance ( AICPA, Professional Standards, vol. 1, AU sec. 801), unless the terms of the engagement specify an attestation report under this Statement. Paragraphs 2a and 2b remain unchanged and paragraphs 2e and 2f are renumbered. Copyright © 1995 by American Institute of Certified Public Accountants, Inc., New York, NY 10036- 8775 All rights reserved. Requests for permission to make copies of any part of this work should be mailed to Permissions Department, AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311- 3881. 1234567890 AudS 99 87 65