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Statement on auditing standards, 086

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statement number	Statement on auditing standards, 086
Title	Amendment to statement on auditing standards no. 72, letters for underwriters and certain other requesting parties
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Securities -- United States -- Accounting Stocks -- United States -- Accounting
Coverage-Spatial	United States
Date-Issued	1998
abstract	This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example R, an addition to the appendix of Statement of Auditing Standards (SAS) No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). New language is shown in boldface italics; deletions are shown in strike-through. The amendment is effective for comfort letters issued on or after June 30, 1998. Early application is permissible.
Series	Statement on auditing standards; 86
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 (715 KB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038113
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 Amendment to Statement on Auditing Standards No. 72, Letters for Underwriters and Certain Other Requesting Parties March 1998 86 ( Amends Statement on Auditing Standards No. 72, AICPA, Professional Standards, vol. 1, AU sec. 634.)

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Statement on auditing standards, 086

Statement on auditing standards, 086