Statement
on Auditing
Standards *
Issued by the Auditing Standards Board
September 2000
92
A merican Institute of C ertified Public A ccountants
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)