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Statement on auditing standards, 092

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statement number	Statement on auditing standards, 092
Title	Auditing derivative instruments, hedging activities, and investments in securities
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Derivative securities -- Auditing -- Standards -- United States Hedging (Finance) -- Auditing -- Standards -- United States Investments -- Auditing -- Standards -- United States
Coverage-Spatial	United States
Date-Issued	2000
abstract	This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
Series	Statement on auditing standards; 92
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 page image with corrected OCR scanned at 300 dpi (1.7 MB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038119
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	Statement on Auditing Standards September 2000 92 Issued by the Auditing Standards Board Auditing Derivative Instruments, Hedging Activities, and Investments in Securities ( Supersedes Statement on Auditing Standards No. 81, Auditing Investments ( AICPA, Professional Standards, vol. 1, AU sec. 332)

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