TITLE

Audit Considerations Relating to an Entity Using a Service Organization (Part 1 of 2)

AUTHOR(S)
Georgiades, George
PUB. DATE
August 2010
SOURCE
GAAS Update Service;8/30/2010, Vol. 10 Issue 16, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article overviews the American Institute of Certified Public Accountant (AICPA) statement on auditing standards, audit considerations relating to an entity using a service organization. It mentions that the clarified Statement on Auditing Standards (SAS) will replace the requirements and guidance for user auditors and covers the user auditor's responsibility for getting sufficient appropriate audit evidence. The clarified SAS is effective for the period ending on or after December 15, 2012.
ACCESSION #
53384049

 

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