Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
Codification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified Pu Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017ublic Accountants, Inc.New York. NY 10036-8775Reprinted fromAICPA Professional StandardsU.S. Auditing Standards—AĨCPA (Clarified)(as of January 2017)All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please e-mail copyright@aic Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017pa.org with your request. Otherwise, requests should be written and mailed to the Permissions Department. A1CPA, 220 Leigh Farm Road. Durham. NC 27707Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
-8110.12 3 4 5 6 7 8 9 0 PrP 19 8 7PREFACEThis publication, issued by the Auditing Standards Board (ASB), is a codification of Statements on Auditing Codification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified Pu Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017re any entity not subject to the Sarbanes-Oxley Act of 2002 or the rules of the SEC. This publication contains the clarified codified auditing standards through SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue, as a Going Concern.SASs are issued by the ASB. the technical b Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017ody of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for entities thatAuditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
are nonissuers. The "Compliance With Standards Rule" (ET sec. 1.310.001) of the AICPA Code of Professional Conduct requires an AICPA member who perforCodification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified Pu Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017 with an unconditional requirement in all cases in which the circumstances exist to which the unconditional requirement applies. An auditor is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the presumptively mandatory require Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017ment applies; however, in rare circumstances, an auditor may depart from a presumptively mandator}' requirement provided the auditor documents his orAuditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
her justification for the departure and how the alternative procedures performed in the circumstances were sufficient to achieve the objectives of theCodification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified Pu Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017f the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards. Interpretive publications are recommendations on the application of SASs in specific circumstances, including engagements for entities in specialized industries. Interpretive publications Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017are issued under the authority of the ASB. An auditor should consider applicable interpretations in planning and performing an audit.AUDITING STANDARDAuditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017
S BOARDMichael J. Santay, Chair Charles E. Landes, Vice President— Professional Standards anti ServicesWhat's New in This EditionVWHAT'S NEW IN THIS ECodification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified Pu Auditing standards 2017 codification of statements on standards for auditing standards, numbers 122 to 132 january 2017-C 570 an Entity's Ability to Continue as a Going ConcernsADDITIONAL CHANGESSectionAƯ-C 570AAƯ-C 9570AAƯ-C 9700.08-.13Codification ofStatements on Auditing StandardsNumbers 122 to 132AS OF JANUARY 201716«9%-349AICPACopyright © 2017 byAmerican Institute of Certified PuGọi ngay
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