Find results with:

Add another field

Search by date

to

Searching collections:

Statements on Auditing standards

Add or remove collections

Home Page 1

Reference URL

Share

To link to the entire object, paste this link in email, IM or document

To embed the entire object, paste this HTML in website

To link to this page, paste this link in email, IM or document

To embed this page, paste this HTML in website

Statement on auditing standards, 088

you wish to report:

Your comment:

Your Name:

Submit

Cancel

...

Back to top

Powered by CONTENTdm®

statement number	Statement on auditing standards, 088
Title	Service organziations and reporting on consistency
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Service industries -- United States -- Auditing
Coverage-Spatial	United States
Date-Issued	1999
abstract	This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if an entity obtains services from another organization that are part of the entity's information system. It provides guidance to help auditors determine whether services are part of the information system. It also revises and clarifies the factors a user auditor should consider in determining the significance of a service organization's controls to a user organization's controls. In addition, it clarifies the guidance on determining whether information about a service organizations controls is necessary to plan the audit, and that information about a service organization's controls may be obtained from a variety of sources. New language is shown in boldface italics; deleted language is shown by strikethrough.
Series	Statement on auditing standards; 88
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 (527 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038115
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

Find results with:

Searching collections:

Home Page 1

Statement on auditing standards, 088

Object Description

Description

Statement on auditing standards, 088

Statement on auditing standards, 088

	All
	Pages Enter page numbers or page ranges separated by commas. For example: 1,3,5-12