October 2 0 00
Statement
on Auditing
Standards
Issued by the Auditing Standards Board
Omnibus Statement on
Auditing Standards— 2000
( Withdrawal of Statement on Auditing Standards No. 75, Engagements
to Apply Agreed- Upon Procedures to Specified Elements, Accounts, or
Items of a Financial Statement, AICPA, Professional Standards, vol. 1,
AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial
Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and
Amendment to SAS No. 84, Communications Between Predecessor and
Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.)
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