This annual update converts the official jargon of Statements on Auditing Standards (SASs) into language that is easy to understand, allowing readers to precisely identify the minimum requisites of an SAS. Using the organization of the AICPA Codification of Auditing Standards, it is divided into the following sections: effective date and applicability, definitions, objectives, fundamental requirements, application techniques and illustrations. Includes numerous checklists, questionnaires, reports and letters.1 1 - 1 2; 634.23-24 Qualified Opinion 634.8 Reports of Other Accountantsa#39; 634.6; 634.32 Scope of Procedures 634.3 Shelf Registration ... 508.6-7 MANAGEMENT Accounting Changes Accounting Estimates Accounting Policies Accounting Records Appointment of Auditor ... 435.1 Selected Data 552.3 Unaudited Financial Statements NONSTATISTICAL SAMPLING Detection Risk 312.13 Deviation Rateanbsp;...
|Title||:||Auditing Standards and Procedures Manual 1995|
|Author||:||D. R. Carmichael, Martin Benis|
|Publisher||:||Wiley - 1995-03-20|