Auditing -- Standards -- United States;Financial statements -- United States -- Data processing
1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of...
Auditing -- Standards -- United States;Auditing, Analytical review;
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.