This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Auditing -- Standards -- United States;Auditing, Internal;Auditing -- Data processing
1. Section 320, "The Auditor's Study and Evaluation of Internal Control," of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts...
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...
Auditing -- Standards -- United States;Fraud;Financial statements -- United States;
Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 110.02, "Responsibilities and Functions of the Independent Auditor"), states, "The auditor has a...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Corporations -- United States -- Finance -- Automation;Information technology;
This Statement provides guidance on the independent auditors consideration of an entity's internal control in an audit of financial statements in accordance with generally accepted auditing standards. It defines internal control, describes the...
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...
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...
Auditing -- Standards -- United States;Securities -- United States -- Accounting;Stocks -- United States -- Accounting;Financial statements, Interim -- Standards -- United States;
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such...
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS); Government Auditing Standards; the Single Audit Act of 1984...
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern; reports on audited financial statements; part of audit performed by other independent auditors.
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.
