The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwriters ; Section 710, Filings under Federal Securities Statutes ; and SAS No. 24, Review of Interim Financial Information. The amendments are proposed in response to changes in professional standards and rules of the Securities and Exchange Commission, relating primarily to an accountant\u27s review of interim financial information. The second proposed Statement amends SAS No. 14, Special Reports, paragraphs 15-17 to permit an accountant\u27s report on the results of applying agreed-upon procedures to specified elements, accounts, and items of a financial statement to be accompanied by the entity\u27s statements. This amendment also revises t...
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to a...
This proposed statement on auditing standards contains a number of technical amendments. The amendme...
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following In...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
This proposed Statement on Auditing Standards consists of revisions of SAS No. 24, Review of Interim...
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) an...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to a...
This proposed statement on auditing standards contains a number of technical amendments. The amendme...
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following In...
The first Statement amends Statement on Auditing Sandards No. 1, section 630, Letters for Underwrit...
This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in...
The major decision reflected in this exposure draft is that, based on the accountant\u27s performanc...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
This proposed Statement consists solely of amendments to the following existing statements: SAS No. ...
This proposed Statement on Auditing Standards consists of revisions of SAS No. 24, Review of Interim...
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) an...
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new specia...
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to a...
This proposed statement on auditing standards contains a number of technical amendments. The amendme...
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following In...