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SAS 88 Section 324 Service Organizations
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThis section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.
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SAS 87 Section 532 Restricting the Use of an Auditor’s Report
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs).1 This section • Defines the terms general use and restricted use. • Describes the circumstances in which the use of auditors’ reports should be restricted. • Specifies the language to be used in auditors’ reports
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SAS 85 Section 333 Management Representations
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
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SAS 84 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 77 Section 544 Lack of Conformity With Generally Accepted Accounting Principles
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA
The basic postulates and broad principles of accounting comprehended in the term «generally accepted accounting principles» which pertain to business enterprises in general apply also to companies whose accounting practices are prescribed by governmental regulatory authorities or commissions. (For example, public utilities and insurance companies.) Accordingly, the first reporting standard is equally applicable to opinions
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SAS 73 Section 336 Using the Work of a Specialist
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The purpose of this section is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or
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SAS 72 Section 634 Letters for Underwriters and Certain Other Requesting Parties
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph .03, .04, or .05 (commonly referred to as «comfort letters») in connection with financial statements and financial statement schedules contained in registration
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SAS 70 Section 324 Service Organizations
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.
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SAS 69 Section 411 The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The hierarchies of generally accepted accounting principles (GAAP hierarchies) of nongovernmental, state and local, and federal reporting entities have resided in SAS No. 69 in the auditing literature. The Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and the Federal Accounting Standards Advisory Board (FASAB) have issued the following pronouncements that incorporate
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SAS 67 Section 330 The Confirmation Process
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. This section— • Defines the confirmation process (see paragraph .04). • Discusses the relationship of confirmation procedures to the auditor’s assessment of audit risk (see paragraphs .05 through .10). • Describes certain factors that affect the reliability
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