TITLE

PRONOUNCEMENT: AICPA Proposed Statement on Auditing Standards, Audit Considerations Relating to an Entity Using a Service Organization (Redrafted)

AUTHOR(S)
Georgiades, George
PUB. DATE
March 2009
SOURCE
GAAS Update Service;3/15/2009, Vol. 9 Issue 5, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the exposure draft of a proposed Statement on Auditing Standards (SAS) titled "Audit Considerations Relating to an Entity Using a Service Organization" issued by the American Institute of Certified Public Accountants' (AICPA) Auditing Standards Board (ASB) in the U.S. The exposure draft supersedes SAS-70 service organizations, which contained guidance for user auditors auditing the financial statements and for service auditors reporting on controls at an organization.
ACCESSION #
39755737

 

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