TITLE

AICPA Statement on Auditing Standards, Planning an Audit

AUTHOR(S)
Georgiades, George
PUB. DATE
November 2010
SOURCE
GAAS Update Service;11/15/2010, Vol. 10 Issue 21, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents the Statement on Auditing Standards (SAS) entitled "Planning an Audit," by the American Institute of Certified Public Accountants (AICPA). It reveals that the SAS will apply for audits of financial statements for periods ending on or after December 15, 2012 and will address the auditor's responsibility for planning an audit of financial statements. It also enumerates the requirements for auditors including the involvement of team members in planning the audit.
ACCESSION #
55194594

 

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