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.
|Year of Publication:||
|Authors:||Whittington, Ray; Fischbach, Gretchen|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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