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  • All fields: Service industries -- United States -- Auditing
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    • Statement on auditing standards, 088

    • Statement on auditing standards, 088

    • Auditing -- Standards -- United States;Service industries -- United States -- Auditing;

    • This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with...
    • Statement on auditing standards, 070

    • Statement on auditing standards, 070

    • Auditing -- Standards -- United States;Service industries -- United States -- Auditing;

    • This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for...
    • Statement on auditing standards, 044

    • Statement on auditing standards, 044

    • Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing

    • This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...

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