ARTICLES - Auditing - THE NEW AUDIT DOCUMENTATION REQUIREMENTS - In its first major change to audit documentation guidance in 35 years, the auditing standards board issued a new standard that provides general guidance on the nature and extent of documentation necessary to support an auditor's report. lt also adds to certain other SASs specific guidance on this subject.
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|Authors:||Whittington, Ray; Fischbach, Gretchen|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 193.2002, 4, p. 53-60
PRIVATE COMPANY AUDITING - Advancing the Audit Documentation Standard - SAS no. 103, Audit Documentation, strengthens the provisions SAS no. 96 established for private company audits not long ago. Auditors don't have much time to absorb and implement the new provisions, which are effective for audits of financial statements for periods ending on or after December 15, 2006.
Whittington, Ray, (2006)
Auditing - THE AUDITOR'S APPROACH TO FAIR VALUE - The auditing standards board issued guidance on auditing GAAP fair value estimates entities report in their financial statements and the role of external valuation specialists in developing those estimates.
Menelaides, Susan L., (2003)
Du, Ning, (2012)
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