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EXPOSURE DRAFT PROPOSED STATEMENT ON AUDITING STANDARDS MANAGEMENT REPRESENTATIONS (To Supersede Statement on Auditing Standards No. 19, Client Representations, and Auditing Interpretation No. 2, "Management Representations When Current Management Was Not Present During the Period Under Audit") AND AN AMENDMENT TO STATEMENT ON AUDITING STANDARDS NO. 58, REPORTS ON AUDITED FINANCIAL STATEMENTS JUNE 9, 1997 Prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and attestation issues Comments should be received by August 15, 1997, and addressed to Kim M. Gibson, Technical Manager, Audit and Attest Standards, File 4308, AICPA, 1211 Avenue of the Americas, New York, NY 10036-8775 or via the Internet to KGIBSON@AICPA.ORG 800112
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Description-Abstract | EXPOSURE DRAFT PROPOSED STATEMENT ON AUDITING STANDARDS MANAGEMENT REPRESENTATIONS (To Supersede Statement on Auditing Standards No. 19, Client Representations, and Auditing Interpretation No. 2, "Management Representations When Current Management Was Not Present During the Period Under Audit") AND AN AMENDMENT TO STATEMENT ON AUDITING STANDARDS NO. 58, REPORTS ON AUDITED FINANCIAL STATEMENTS JUNE 9, 1997 Prepared by the AICPA Auditing Standards Board for comment from persons interested in auditing and attestation issues Comments should be received by August 15, 1997, and addressed to Kim M. Gibson, Technical Manager, Audit and Attest Standards, File 4308, AICPA, 1211 Avenue of the Americas, New York, NY 10036-8775 or via the Internet to KGIBSON@AICPA.ORG 800112 |