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statement number	Statement on auditing standards, 090
Title	Audit committee communications
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Audit committees -- United States
Coverage-Spatial	United States
Date-Issued	1999
abstract	This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown in boldface italics.
Series	Statement on auditing standards; 90
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 page image with corrected OCR scanned at 300 dpi (274 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038117
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 December 1999 Audit Committee Communications ( Amends Statement on Auditing Standards No. 61, Communication With Audit Committees, AICPA, Professional Standards, vol. 1, AU sec. 380, and Statement on Auditing Standards No. 71, Interim Financial Information, AICPA, Professional Standards, vol. 1, AU sec. 722.)

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Statement on auditing standards, 090

Statement on auditing standards, 090