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Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants September 1995 75 Engagements to Apply Agreed- Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement ( Supersedes Statement on Auditing Standards No. 35, AICPA, Professional Standards, vol. 1, AU sec. 622.) CONTENTS OF STATEMENT Paragraph Introduction and Applicability 1- 2 Engagements to Apply Agreed- Upon Procedures 3- 4 Applicability of Generally Accepted Auditing Standards 5 Specified Elements, Accounts, or Items of a Financial Statement and Related Subject Matter 6- 8 Conditions for Engagement Performance 9- 11 Agreement on and Sufficiency of Procedures 10 Engagement Letters 11 Nature, Timing, and Extent of Procedures 12- 25 Users' Responsibility 12 Accountant's Responsibility 13- 15 Procedures to Be Performed 16- 19 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 8 7 6 5