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Statement on auditing standards, 083

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statement number	Statement on auditing standards, 083
Title	Establishing an understanding with the client
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Contracts, Preliminary Customer relations
Coverage-Spatial	United States
Date-Issued	1997
abstract	This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate guidance about auditors establishing an understanding with the client regarding the services to be performed. This Statement also renames the title of AU sec. 310 to Appointment of the Independent Auditor. This Statement is effective for engagements for periods ending on or after June 15, 1998. Earlier application is permitted.
Series	Statement on auditing standards; 83
Series2	Auditing Standards, full-text
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Format	PDF text file scanned at 300dpi with corrected OCR (205 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038110
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	Statement on Auditing Standards Issued by the Auditing Standards Board October 1997 Establishing an Understanding With the Client ( Amends Statement on Auditing Standards No. 1, A1CPA, Professional Standards, vol. 1, AU sec. 310.) 83

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