sas99 with cover 1 |
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October 2002
Statement
on Auditing
Standards 99
Issued by the Auditing Standards Board
A merican Institute of Certified Public Accountants
Consideration of
Fraud in a Financial
Statement Audit
(Supersedes Statement on Auditing Standards No. 82, Consideration of
Fraud in a Financial Statement Audit, AICPA, Professional Standards,
vol. 1, AU sec. 316; and amends SAS No. 1, Codification of Auditing
Standards and Procedures, AICPA, Professional Standards, vol. 1, AU
sec. 230, “Due Professional Care in the Performance of Work,” and SAS
No. 85, Management Representations, AICPA, Professional Standards,
vol. 1, AU sec. 333.)
Object Description
Description
| Title | sas99 with cover 1 |
| Description-Abstract | October 2002 Statement on Auditing Standards 99 Issued by the Auditing Standards Board A merican Institute of Certified Public Accountants Consideration of Fraud in a Financial Statement Audit (Supersedes Statement on Auditing Standards No. 82, Consideration of Fraud in a Financial Statement Audit, AICPA, Professional Standards, vol. 1, AU sec. 316; and amends SAS No. 1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 230, “Due Professional Care in the Performance of Work,” and SAS No. 85, Management Representations, AICPA, Professional Standards, vol. 1, AU sec. 333.) |
