TITLE

PRONOUNCEMENT: AICPA Statement on Auditing Standards (AU-C Section 706), Emphasis-of-Matter Paragraphs and Other- Matter Paragraphs in the Independent Auditor's Report

AUTHOR(S)
Georgiades, George
PUB. DATE
January 2012
SOURCE
GAAS Update Service;1/15/2012, Vol. 12 Issue 1, 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 suggests auditors to present each matter related to financial activities in the financial statements. It also states that the SAS considers generally accepted auditing standards for conducting audits.
ACCESSION #
71870531

 

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