Statement on auditing standards, 077

              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.
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