TITLE

PRONOUNCEMENT: AICPA Statement on Auditing Standards (AU-C Section 705), Modifi cations to the Opinion in the Independent Auditor's Report

AUTHOR(S)
Georgiades, George
PUB. DATE
December 2011
SOURCE
GAAS Update Service;12/30/2011, Vol. 11 Issue 24, 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 from December 15, 2012 for auditing financial statements. It states that the clarified SAS is intended to provide modifications to the opinion presented in the independent auditor's report. It also states that the clarified SAS considers generally accepted auditing standards for conducting audits.
ACCESSION #
71870530

 

Related Articles

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics