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Statement on Auditing Standards Issued by the Auditing Standards Board December 1982 44 AICPA American Institute of Certified Public Accountants Special- Purpose Reports on Internal Accounting Control at Service Organizations 1. This Statement provides guidance on the independent auditor's use of a special- purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. ( Such services are explained in paragraph 3 and the Appendix, " Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports. 1 2. For purposes of this Statement, the following definitions apply: • Client organization. The entity whose financial statements are being examined. • User auditor. The auditor who reports on the financial statements of the client organization. • Service organization. The entity ( or a segment of that entity) that provides services to the client organization. • Service auditor. The auditor who reports on certain aspects of the system of internal accounting control of the service organization. 1This Statement amends SAS No. 30, paragraphs 2 and 60, by adding the following footnote: " For additional guidance on reporting to another independent accountant on internal accounting control, see SAS No. 44, Special- Purpose Reports on Internal Accounting Control at Service Organizations." Copyright © 1982 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1234567890 AudS 898765432