Omnibus statement on auditing standards--2002

              September 2002
Statement
on Auditing
Standards
98
Issued by the Auditing Standards Board
A merican Institute of C ertified Public A ccountants
Omnibus Statement on
Auditing Standards—2002
(Amendment to Statement on Auditing Standards No. 95, Generally
Accepted Auditing Standards, AICPA, Professional Standards, vol. 1,
AU sec. 150.05; amendment to SAS No. 25, The Relationship of
Generally Accepted Auditing Standards to Quality Control Standards,
AICPA, Professional Standards, vol. 1, AU sec. 161.02 and .03; amendment
to SAS No. 47, Audit Risk and Materiality in Conducting an Audit,
AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to
SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1,
AU sec. 324, and rescindment of Interpretation No. 6, “Responsibilities of
Service Organizations and Service Auditors With Respect to Subsequent
Events in a Service Auditor’s Engagement,” of SAS No. 70; amendment
to SAS No. 58, Reports on Audited Financial Statements, AICPA,
Professional Standards, vol. 1, AU sec. 508.65; amendment to SAS No.
8, Other Information in Documents Containing Audited Financial
Statements, AICPA, Professional Standards, vol. 1, AU sec. 550.07, and
amendment to SAS No. 52, Required Supplementary Information,
AICPA, Professional Standards, vol. 1, AU sec. 558.08 and .10; amend­ment
to SAS No. 52, Required Supplementary Information, AICPA,
Professional Standards, vol. 1, AU sec. 558.02; amendment to SAS No. 29,
Reporting on Information Accompanying the Basic Financial
Statements in Auditor-Submitted Documents, AICPA, Professional
Standards, vol. 1, AU sec. 551.12 and .15; amendment to SAS No. 1,
Codification of Auditing Standards and Procedures, AICPA, Professional
Standards, vol. 1, AU sec. 561.03, “Subsequent Discovery of Facts
Existing at the Date of the Auditor’s Report”; amendment to SAS No. 1,
Codification of Auditing Standards and Procedures, AICPA, Professional
Standards, vol. 1, AU sec. 560.01, “Subsequent Events”; and amendment
to SAS No. 1, Codification of Auditing Standards and Procedures,
AICPA, Professional Standards, vol. 1, AU sec. 530.03-.05, “Dating of
the Independent Auditor’s Report.”)