Page 1 |
Previous | 1 of 7 | Next |
|
This page
All
Subset
|
Statement on Auditing Standards Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants November 1995 77 Amendments to Statements on Auditing Standards No. 22, Planning and Supervision, No. 59, The Auditors Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62, Special Reports ( Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311; Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341; and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.) Amendment to SAS No. 22 ( Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311.05.) 1. This amendment clarifies that a written audit program should be prepared for all audits. New language is shown in boldface italics. In addition, the sentences were rearranged in the paragraph. The amendment is effective for engagements beginning after December 15, 1995. 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, N] 07311- 3881. 1 234567890 AudS 99 8 7 6 5