TITLE

EXPOSURE DRAFT : AICPA Proposed Statement on Auditing Standards, Compliance Audits

PUB. DATE
April 2009
SOURCE
GAAS Update Service;4/15/2009, Vol. 9 Issue 7, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the expose 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), which would supersede SAS-70 service organizations in the U.S. SAS-70 contains guidance for user auditors auditing the financial statements of entities, and for service auditors reporting on controls at an organization.
ACCESSION #
39755739

 

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