ARTICLES - Auditing - A NEW LOOK AT THE ATTESTATION STANDARDS - Clients are asking CPAs to provide assurance on many kinds of information, much of it nonfinancial. To clarify and update the guidance for these engagements, the Auditing Standards Board has issued SSAE no. 10. This guidance also will help CPAs distinguish between attest and consulting engagements.
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|Authors:||Mancino, Jane M. ; Landes, Charles E.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 192.2001, 1, p. 41
Sullivan, John B., (1993)
Mancino, Jane M., (1993)
BUSINESS & INDUSTRY - Internal Control Guidance: Not Just a Small Matter - How can smaller companies and other organizations meet their Sarbanes-Oxley section 404 obligations in a reasonable and cost-effective way? Amid the continuing debate, the Committee of Sponsoring Organizations of the Treadway Commission seeks to guide both by principle and practical example.
Rittenberg, Larry E., (2007)
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