TITLE

PRONOUNCEMENT: AICPA Statement on Auditing Standards, Written Representations

AUTHOR(S)
Georgiades, George
PUB. DATE
June 2011
SOURCE
GAAS Update Service;6/15/2011, Vol. 11 Issue 11, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports that the Auditing Standards Board of the American Institute of Certified Public Accountants has proposed a clarified Statement on Auditing Standards (SAS) which will be effective in the U.S. from December 15, 2012. It states that the clarified SAS is intended towards receiving written representation from a business entity in order to specify that accuracy of the information. It also states that the clarified SAS is in accordance with the generally accepted auditing standards.
ACCESSION #
71870517

 

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