Page 1 |
Previous | 1 of 6 | Next |
|
This page
All
Subset
|
Reporting on an Entity's Internal Control Over Financial Reporting: An Amendment to Statement on Standards for Attestation Engagements No. 2 (Amends Statement on Standards for Attestation Engagements No. 2, AICPA, Professional Standards, vol. 1, AT sec. 400.01, .12 through .18, .20, .26, and .27.) 1. This amendment conforms the description of elements of an entity's internal control to the components of internal control contained in State-ment on Auditing Standards (SAS) No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), and Internal Con-trol-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). New lan-guage is shown in boldface italics. References hereinafter to SAS No. 55 are to the amendment to SAS No. 55 included in SAS No. 78. In addition, conforming changes will be made to substitute components for elements and internal control for internal control structure. The amendment is effective for an examination of management's assertion when the assertion is as of or for the period ending on December 15, 1996, or thereafter. Early application of the provisions of this Statement is permitted. Copyright © 1995 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 99 87 65 Statement on Standards for Attestation Engagements Issued by the Auditing Standards Board AICPA American Institute of Certified Public Accountants December 1995 6
Object Description
Title |
Reporting on an entity's internal control over financial reporting : an amendment to Statement on standards for attestation engagements no. 2 : (amends Statement on standards for attestation engagements, no. 1, AICPA professional standards, vol. 1, AT sec. 400.01,.12 through .18, .20, .26, and .27) |
Series Title |
Statement on standards for attestation engagements 6 |
Author |
American Institute of Certified Public Accountants. Auditing Standards Board |
Subject |
Attestation function (Auditing) -- Standards -- United States Audited financial statements -- Standards -- United States |
Date-Issued | 1995 |
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 6 |