June 2002
Statement
on Auditing
Standards 97
Issued by the Auditing Standards Board
Amendment to
Statement on Auditing
Standards No. 50'
Reports on the
Application of
Accounting Principles
( Amends Statement on Auditing Standards No. 50, Reports on the
Application of Accounting Principles, AICPA, Professional Standards,
vol. 1, AU sec. 625.)