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Statement on Auditing Standards August 1983 45 AICPA American Institute of Certified Public Accountants Omnibus Statement on Auditing Standards — 1 9 83 Substantive Tests Prior to the Balance- Sheet Date ( Supersedes Statement on Auditing Standards No. 1, AICPA, Professional Standards, vol. 1, AU sec. 310.05-. 09.)* 1. This amendment provides additional guidance on the auditor's considerations before applying substantive tests to the details of asset or liability accounts at interim dates, including the relationship between internal accounting control and such tests. It also provides guidance on extending the audit conclusions from such tests to the balance- sheet date. * This Statement amends SAS No. 39, Audit Sampling, by substituting the term " audit risk" for " ultimate risk," and also amends SAS No. 1, section 310, by changing the title of that section to " Relationship Between the Auditor's Appointment and Planning," deleting the last three sentences of section 310.03, and replacing section 310.02 with the following: Aspects of supervising assistants are discussed in section 210, " Training and Proficiency of the Independent Auditor," and SAS No. 22, Planning and Supervision. Aspects of planning the field work and the timing of auditing procedures are discussed in SAS No. 22 and SAS No. 45, Omnibus Statement on Auditing Standards — 1983. Note: In this Statement, superseding paragraphs are introduced by a dual reference indicating their location in both the individual SASs and AICPA, Professional Standards, vol. 1 ( Commerce Clearing House). Copyright © 1983 by the American Institute of Certified Public Accountants, Inc. 1211 Avenue of the Americas, New York, N. Y. 10036- 8775 1234567890 AudS 89876543 Issued by the Auditing Standards Board
Object Description
statement number | Statement on auditing standards, 045 |
Title | Omnibus statement on auditing standards -- 1983 |
Author | American Institute of Certified Public Accountants. Auditing Standards Board |
Subject | Auditing -- Standards -- United States |
Coverage-Spatial | United States |
Date-Issued | 1983 |
abstract | Statement revises: substantive tests prior to the balance-sheet data; related parties; and supplementary oil and gas reserve information. |
Series | Statement on auditing standards; 45 |
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 (2.6 MB) |
Type | Text |
Language | eng |
Identifier | http://umiss.lib.olemiss.edu:82/record=b1038067 |
Date-Digitally Created | 2009 |
Digital Publisher | University of Mississippi Library. Accounting Collection |