Codification of Statements on Auditing Standards
American Institute of Certified Public Accountants (Verlag)
978-1-943546-37-4 (ISBN)
This authoritative guidance, issued directly from the AICPA, is essential to fully understanding the requirements associated with an audit. This edition includes the following new standards:
SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
SAS No. 131, Amendment to SAS No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
Exhibit C, "Statement on Updates to Audit Response Letters," to AU–C section 501, Audit Evidence—Specific Considerations for Selected Items
Interpretation No. 2, "Sustainability Financial Statements Under Federal Financial Accounting Standards—Auditor Reporting" of AU–C section 700, Forming an Opinion and Reporting on Financial Statements
You′ll find that this codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards. The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
| Erscheinungsdatum | 15.12.2016 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-943546-37-1 / 1943546371 |
| ISBN-13 | 978-1-943546-37-4 / 9781943546374 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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