TITLE

Practice Issues and Questions & Answers Relating to Statement on Auditing Standards No. 106, Audit Evidence

AUTHOR(S)
Georgiades, George
PUB. DATE
June 2007
SOURCE
GAAS Update Service;6/30/2007, Vol. 7 Issue 12, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers information on issues related to the Statement on Auditing Standards (SAS) No. 106 of Generally Accepted Auditing Standard (GAAS). SAS No. 106 offers guidance to auditors regarding the principles in the third standard of fieldwork that calls for the auditors to get appropriate audit evidence used for their audit opinion. It deals with the aspects of evidence that the auditor regards in proving whether audit evidence is appropriate.
ACCESSION #
25605360

 

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