Auditing -- Standards -- United States;Auditing, Internal -- Standards -- United States;Financial statements -- Standards -- United States;
The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function.1 This...
Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
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...