Codification of statements on auditing standards numbers 122 to 133, january 2018
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Codification of statements on auditing standards numbers 122 to 133, january 2018
Codification of statements on auditing standards numbers 122 to 133, january 2018
AICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public Accou Codification of statements on auditing standards numbers 122 to 133, january 2018untants. All rights reserved.Repinted fromATCPA Professional StandardsU.S. Auditing Standards—ATCPA (Clarified)(as of January 2018)For information about tile procedure for requesting permission to make copies of any part of this work, please e-mail copyright@aicpa.oig with your request. Otherwise, r Codification of statements on auditing standards numbers 122 to 133, january 2018equests should be written and mailed to Permissions Department, 220 Leigh Fann Road, Durham, NC 27707-8110.1 234567890 PrP 198ISBN 978-1-94549-894-7 (Codification of statements on auditing standards numbers 122 to 133, january 2018
print)PREFACEThis publication, issued by the Auditing Standards Board (ASB), is a codification of Statements on Auditing Standards (SASs) and the relaAICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public Accou Codification of statements on auditing standards numbers 122 to 133, january 2018the Sarbanes-Oxley Act of 2002 or the Hiles of the SEC. This publication contains the clarified codified auditing standards through SAS No. 133, Auditor Involvement With Exempt Offering Docu men Is.SASs are issued by the ASB. the technical body of the AICPA designated to issue pronouncements on audi Codification of statements on auditing standards numbers 122 to 133, january 2018ting matters applicable to the preparation and issuance of audit reports for entities that are nonissuers. The "Compliance With Standards Rule" (ET seCodification of statements on auditing standards numbers 122 to 133, january 2018
c. 1.310.001) of the AICPA Code of Professional Conduct requires an AICPA member who performs an audit (the auditor) of the financial statements of a AICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public Accou Codification of statements on auditing standards numbers 122 to 133, january 2018e 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 requirement applies; however, in rare circumstances, an auditor ma Codification of statements on auditing standards numbers 122 to 133, january 2018y depart from a presumptively mandatory requirement provided the auditor documents his or her justification for the departure and how the alternativeCodification of statements on auditing standards numbers 122 to 133, january 2018
procedures performed in the circumstances were sufficient to achieve the objectives of the presumptively mandatory requirement.Auditing interpretationAICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public Accou Codification of statements on auditing standards numbers 122 to 133, january 2018ordance 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 are issued under the authority of the ASB. An auditor should Codification of statements on auditing standards numbers 122 to 133, january 2018 consider applicable interpretations in planning and performing an audit.AUDITING STANDARDS BOARDMichael J. Santay, ('hair Charles E. Landes, Vice PreCodification of statements on auditing standards numbers 122 to 133, january 2018
sident— Professional Standards and ServicesWhat's New in This EditionVWHAT'S NEW IN THIS EDITIONSTANDARDS RECENTLY ISSUEDStatementStatement onAuditingAICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public Accou Codification of statements on auditing standards numbers 122 to 133, january 2018ity ofAICPACodification ofStatements onAuditing StandardsNumbers 122 to 133As of January 2018Copyright © 2018 byAmerican Institute of Certified Public AccouGọi ngay
Chat zalo
Facebook