Similar Items

• Consideration of fraud in a financial statement audit : (supersedes Statement on auditing standards no. 53, AICPA, Professional Standards, vol. 1, AU sec. 316; and amends AU sec. 110, "Responsibilities and functions of the independent auditor" and AU sec. 230, "Due care in the performance of work" of Statement on auditing standards no. 1, AICPA, Professional Standards, vol. 1, and Statement on auditing standards no. 47, AICPA, Professional Standards, vol. 1, AU sec. 312) /
  Published: (1997)
• Omnibus statement on auditing standards--2000 : (withdrawal of Statement on auditing standards no. 75, Engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, AICPA, Professional standards, vol. 1, AU sec. 622; amendment to SAS no. 58, Reports on audited financial statements, AICPA, Professional standards, vol. 1, AU sec. 508; and amendment to SAS no. 84, Communications between predecessor and successor auditors, AICPA, Professional standards, vol. 1, AU sec. 315) /
  Published: (2000)
• Management representations : (supersedes Statement on auditing standards no. 19, Client representations, AICPA, Professional standards, vol. 1, AU sec. 333, and Auditing interpretation no. 2, "Management representations when current management was not present during the period under audit," AICPA, Professional standards, vol. 1, AU sec. 9333; and amends Statement on auditing standards no. 58, Reports on audited financial statements, AICPA, Professional standards, vol. 1, AU sec. 508.71) /
  Published: (1997)
• Consideration of internal control in a financial statement audit : an amendment to SAS no. 55 /
  Published: (1995)
• Audit adjustments : (amendments to Statement on auditing standards no. 1, Codification of auditing standards and procedures, as amended by "Appointment of the independent auditor," Statement on auditing standards no. 83, Establishing an understanding with the client, AICPA, Professional standards, vol. 1, AU sec. 310.06; Statement on auditing standards no. 85, Management representations, AICPA, Professsional standards, vol. 1, AU sec. 333.06 and 333.16; and amendment to Statement on auditing standards no. 61, Communication with audit committees, AICPA, Professional standards, vol. 1, AU, sec. 380) /
  Published: (1999)