Auditing -- Standards -- United States;Financial statements -- Auditing -- Standards;Audited financial statements -- Standards -- United States;Auditing, Internal --Standards -- United States;
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal...
This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the...
