TITLE

Summary & Highlights

AUTHOR(S)
Georgiades, George
PUB. DATE
June 2008
SOURCE
GAAS Update Service;6/30/2008, Vol. 8 Issue 12, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the issuance of exposure drafts of proposed statement on Auditing Standards (SAS) No. 103 by the American Institute of Certified Public Accountants' Auditing Standards Board (ASB). Its drafting conventions are intended to make auditing standards easier to read, understand, and apply. The proposed SAS-103 was redrafted using International Standards on Auditing No. 230 as a base. Some requirements addressed in other ASB guidance are also deleted from the proposed SAS-103.
ACCESSION #
34105265

 

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