TITLE

AICPA Proposed Statement on Auditing Standards, Audits of Group Financial Statements (Including the Work of Component Auditors)

PUB. DATE
January 2010
SOURCE
GAAS Update Service;1/15/2010, Vol. 10 Issue 1, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports that Auditing Standards Board of U.S. American Institute of Certified Public Accountants has issued an exposure draft of a proposed statement on auditing standards (SAS). Reportedly, it is titled as "Audits of Group Financial Statements," which would replace SAS-1 (AU Section 543), part of audit performed by other independent auditors. It is stated that the proposed SAS would be effective for audits of financial statements for periods beginning on or after December 15, 2010.
ACCESSION #
47675424

 

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