TITLE

GAAS UPDATE SERVICE

PUB. DATE
February 2011
SOURCE
GAAS Update Service;2/28/2011, Vol. 21 Issue 4, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the issuance of the clarified Statement on Auditing Standards (SAS) entitled "Opening Balances: Initial Audit Engagements, Including Reaudit Engagements," by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA). The clarified SAS aims to gather sufficient audit evidence in relation to the audited financial statements. Definitions of terms used in SAS are also offered such as reaudit, opening balances, and predecessor auditor.
ACCESSION #
58663205

 

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