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MessagePosté le: Ven 7 Juil - 16:54 (2017)    Sujet du message: Statement On Auditing Standards Number 125 Alert That Res Répondre en citant




As a result of its Clarity Project, the Auditing Standards Board has issued Statement on Auditing Standards (SAS) No. 125, Alert That Restricts the Use of the Auditor’s Written Communication, to:
<ul> <li>Supersede SAS No. 87, Restricting the Use of an Auditor&rsquo;s Report (AICPA, Professional Standards, AU sec. 532 and AU-C sec. 905), and</li> <li>Amend the following SASs:</li> <li>SAS No. 117, Compliance Audits, as amended (AICPA, Professional Standards, AU-C sec. 935)</li> <li>SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (AICPA, Professional Standards, AU-C sec. 725)</li> <li>Several AU-C sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification</li> </ul>
SAS No. 125 addresses the auditor&rsquo;s responsibility, when required or the auditor decides, to include in the auditor&rsquo;s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with GAAS language that restricts the use of the auditor&rsquo;s written communication. In an auditor&rsquo;s report, such language is included in an other-matter paragraph.



Details:
rank:
price: $25.00
bound: 48 pages
publisher: Wiley; 1 edition (May 15, 2017)
lang: English
asin:
isbn: 1937350134, 978-1937350130,
weight: 2.9 ounces (
filesize:



Statement on Auditing Standards, Number 125: Alert That Restricts the Use of the Auditor's Written Communication AICPA
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