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SAS 106 Section 326 Audit Evidence
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThis section provides guidance about concepts underlying the third standard of field work: «The auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.» This section: • Defines audit evidence; • Defines relevant assertions and discusses their use in assessing
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SAS 104 Section 230 Due Professional Care in the Performance of Work
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The third general standard is: The auditor must exercise due professional care in the performance of the audit and the preparation of the report.1 [As amended, effective for audits of financial statements for periods ending on or after December 15, 1997, by Statement on Auditing Standards No. 82. Revised, November 2006, to reflect conforming changes
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SAS 103 Section 339 Audit Documentation
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The purpose of this section is to establish standards and provide guidance on audit documentation. The exercise of professional judgment is integral in applying the provisions of this section. For example, professional judgment is used in determining the quantity, type, and content of audit documentation consistent with this section.
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SAS 102 Section 120 Defining Professional Requirements in Statements on Auditing Standards
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section sets forth the meaning of certain terms used in Statements on Auditing Standards (SASs) issued by the Auditing Standards Board in describing the professional requirements imposed on auditors.
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SAS 101 Section 328 Auditing Fair Value Measurements and Disclosures
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The purpose of this section is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value
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SAS 100 Section 722 Interim Financial Information
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The purpose of this section is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph .02 of this section) when the conditions in paragraph .05 are met.
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SAS 99 Section 316 Consideration of Fraud in a Financial Statement Audit
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
Section 110, Responsibilities and Functions of the Independent Auditor, paragraph .02, states, «The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. [footnote omitted]»1 This section establishes standards and provides guidance to auditors in
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SAS 95 Section 150 Generally Accepted Auditing Standards
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards. Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an
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SAS 93 Section 315 Communications Between Predecessor and Successor Auditors
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to
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SAS 92 Section 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity’s financial statements.3 Those assertions4 are classified according to three broad categories that are discussed in section 326, Audit Evidence, paragraphs .14–.19, as follows: a. Assertions about
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