Issued by the Auditing Standards Board
American Institute of Certified Public Accountants
Amendment to Statement on Standards for Attestation Engagements No. 1,
(Amends Statement on Standards for Attestation Engagements No. 1, AICPA, Professional Standards, vol. 1, AT sec. 100.)
1. This amendment provides guidance on the quantity, type, and con-tent of working papers for attestation engagements. This amendment is effective for engagements beginning after December 15, 1995.
71. The practitioner should prepare and maintain working papers in connection with an engagement under the attestation standards; such working papers should be appropriate to the circumstances and the prac-titioner's needs on the engagement to which they apply.1 Although the quantity, type, and content of working papers will vary with the circum-stances, they ordinarily should indicate that—
a. The work was adequately planned and supervised, indicating obser-vance of the first standard of fieldwork.
1 There is no intention to imply that the practitioner would be precluded from supporting his or her report by other means in addition to working papers.
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Statement on Standards
for Attestation Engagements