The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity\u27s financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.https://egrove.olemiss.edu/aicpa_sas/1066/thumbnail.jp
This Statement describes the procedures an independent accountant should apply in connection with va...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
An independent auditor plans, conducts, and reports the results of an audit in accordance with gener...
The auditor considers many factors in determining the nature, timing, and extent of auditing procedu...
The Auditing Standards Board is considering the issuance of this proposed Statement to provide pract...
The work of internal auditors cannot be substituted for the work of the independent auditor; however...
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s int...
This Statement provides guidance in identifying and reporting conditions that relate to an entity\u2...
This Statement provides guidance on the independent auditors consideration of an entity\u27s interna...
This Statement establishes standards and provides guidance for communicating matters related to an e...
This Statement describes the procedures an independent accountant should apply in connection with va...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
An independent auditor plans, conducts, and reports the results of an audit in accordance with gener...
The auditor considers many factors in determining the nature, timing, and extent of auditing procedu...
The Auditing Standards Board is considering the issuance of this proposed Statement to provide pract...
The work of internal auditors cannot be substituted for the work of the independent auditor; however...
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s int...
This Statement provides guidance in identifying and reporting conditions that relate to an entity\u2...
This Statement provides guidance on the independent auditors consideration of an entity\u27s interna...
This Statement establishes standards and provides guidance for communicating matters related to an e...
This Statement describes the procedures an independent accountant should apply in connection with va...
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by ...
An independent auditor plans, conducts, and reports the results of an audit in accordance with gener...