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Statement
on Auditing
Standards
Issued by the Auditing Standards Board
Audit Documentation
( Supersedes Statement on Auditing Standards No. 41, Working Papers,
AICPA, Professional Standards, vol. 1, AU sec. 339, and amends
Statement on Auditing Standards No. 47, Audit Risk and Materiality in
Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec.
312; Statement on Auditing Standards No. 56, Analytical Procedures,
AICPA, Professional Standards, vol. 1, AU sec. 329; and Statement on
Auditing Standards No. 59, The Auditor's Consideration of an Entity's
Ability to Continue as a Going Concern, AICPA, Professional
Standards, vol. 1, AU sec. 341.)
January 2002 96
Object Description
Description
| statement number | Page 1 |
| Description-Abstract | Statement on Auditing Standards Issued by the Auditing Standards Board Audit Documentation ( Supersedes Statement on Auditing Standards No. 41, Working Papers, AICPA, Professional Standards, vol. 1, AU sec. 339, and amends Statement on Auditing Standards No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312; Statement on Auditing Standards No. 56, Analytical Procedures, AICPA, Professional Standards, vol. 1, AU sec. 329; and Statement on Auditing Standards No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, AICPA, Professional Standards, vol. 1, AU sec. 341.) January 2002 96 |
