TITLE

Statement on Auditing Standards No. 109, Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (Part 2 of 3)

PUB. DATE
September 2006
SOURCE
GAAS Update Service;9/15/2006, Vol. 6 Issue 17, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents the new Statements on Auditing Standards (SASs) related to the auditor's risk assessment process issued by the American Institute of Certified Public Accountants' (AICPA's) Auditing Standards Board (ASB) in the U.S. One of the standards is SAS-109, which concerns internal control within the context of the Internal Control Integrated Framework. Others are SAS-104 and SAS-111 that represent changes to existing audit practice.
ACCESSION #
31220926

 

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