Auditing -- Standards -- United States;Auditors -- Professional ethics -- Standards -- United States;Fraud;
This Statement provides guidance on the independent auditor's responsibility for the detection of errors and irregularities in an audit of financial statements in accordance with generally accepted auditing standards. It describes factors that...
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...