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SAS 65 Section 322 The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThe auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity’s financial statements. One of the factors is the existence of an internal audit function. This section provides the auditor with guidance on considering the work of internal auditors and on using
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SAS 64 Section 543 Part of Audit Performed by Other Independent Auditors
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the professional judgments the independent auditor makes in deciding (a) whether he may serve as principal auditor and use the work and reports of other independent auditors who have audited the financial statements of one or more subsidiaries, divisions, branches, components, or investments included in the financial statements presented and
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SAS 62 Section 623 Special Reports
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section applies to auditors’ reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs .02 through .10) b. Specified elements, accounts, or items of a financial statement (paragraphs .11 through .18) c. Compliance with aspects of
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SAS 58 Section 508 Reports on Audited Financial Statements
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section applies to auditors’ reports issued in connection with audits1 of historical financial statements that are intended to present financial position, results of operations, and cash flows in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides example reports.
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SAS 57 Section 342 Auditing Accounting Estimates
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to auditors on obtaining and evaluating sufficient appropriate audit evidence to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. For purposes of this section, an accounting estimate is an approximation of a financial statement element, item, or account. Accounting estimates are often
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SAS 56 Section 329 Analytical Procedures
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
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SAS 54 Section 317 Illegal Acts by Clients
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The section also provides guidance on the auditor’s responsibilities when a possible illegal act is detected.
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SAS 51 Section 534 Reporting on Financial Statements Prepared for Use in Other Countries
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A «U.S. entity» is an entity that is either
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SAS 50 Section 625 Reports on the Application of Accounting Principles
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
There may be differing interpretations as to whether and, if so, how existing accounting principles apply to new transactions and financial products.1 Management and others often consult with accountants on the application of accounting principles to those transactions and products, or to increase their knowledge of specific financial reporting issues.[2] Such consultations often provide relevant
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SAS 46 Section 390 Consideration of Omitted Procedures After the Report Date
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the audit in the circumstances then existing were omitted from his audit of the financial
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