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Statement on Standards for Attestation Engagements
Issued by the Auditing Standards Board
AICPA
American Institute of Certified Public Accountants
Reporting on an Entity's Internal Control Structure Over Financial Reporting
(Supersedes Statement on Auditing Standards No. 30, AICPA, Professional Standards, vol. 1, AU sec. 642.)
CONTENTS OF STATEMENT
Paragraph
Applicability 1-4
Other Attest Services 5-7
Nonattest Services 8-9
Conditions for Engagement Performance 10-11
Elements of an Entity's Internal Control Structure 12-16
Limitations of an Entity's Internal Control Structure 17-18
Examination Engagement 19-38
Planning the Engagement 21-24
Obtaining an Understanding of the Internal Control
Structure 25
Evaluating the Design Effectiveness of Internal Control
Structure Policies and Procedures 26-30
Testing and Evaluating the Operating Effectiveness of
Internal Control Structure Policies and Procedures... 31-37
Forming an Opinion on Managements Assertion 38
Copyright© 1993 by
American Institute of Certified Public Accountants, Inc., New York, NY 10036-8775
All rights reserved. Requests for permission to make copies
of any part of this work should be mailed to Permissions Department, AICPA,
Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881.
1234567890 AudS 99876543
Object Description
| Title | Reporting on an entity's internal control structure over financial reporting |
| Series Title |
Statement on standards for attestation engagements 2 |
| Author |
American Institute of Certified Public Accountants. Auditing Standards Board |
| Subject |
Attestation function (Auditing) -- Standards -- United States Auditing, Internal -- United States |
| Date-Issued | 1993 |
| Source | Originally published by: American Institute of Certified Public Accountants |
| Rights | Copyright and permission to reprint held by: American Institute of Certified Public Accountants |
| Type | Text |
| Format | PDF text file scanned at 400 dpi with corrected OCR |
| Digital Publisher | University of Mississippi Library. Accounting Collection |
| Date-Digitally Created | 2011 |
| Language | eng |
| Identifier | ssae 2 |
