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Statement on auditing standards, 094

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statement number	Statement on auditing standards, 094
Title	Effect of information technology on the auditor's consideration of internal control in a financial statement audit
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Audited financial statements -- Standards -- United States Corporations -- United States -- Finance -- Automation Information technology
Coverage-Spatial	United States
Date-Issued	2001
abstract	This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the objectives and components of internal control, and explains how an auditor should consider internal control in planning and performing an audit. In particular, this Statement provides guidance about implementing the second standard of field work: "A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed."
Series	Statement on auditing standards; 94
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 (2.7 MB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038121
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 May 2001 94 The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit ( Amends Statement on Auditing Standards No. 55, Consideration of Internal Control in a Financial Statement Audit, AICPA. Professional Standards, vol. 1, AU sec. 319)

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Statement on auditing standards, 094

Statement on auditing standards, 094