THE IMPLICATIONS OF ELECTRONIC EVIDENCE SAS no. 80, Amendment to SAS no. 31, Evidential Matter, will bring auditing standards into the information technology age and provide auditors with much-needed guidance on handling evidence that is in electronic forrm.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 183.1997, 2, p. 69-71
THE MIRROR STANDARDS - Because existing guidance did not provide detailed guidance on performing agreed-upon procedures engagements and the responsibilities of practitioners and specified users, the auditing standards board issued Statement on Auditing Standards no. 75 and Statement on Standards for Attestation Engagements no. 4. To implement them, practitioners will find it helpful to understand ...
Williamson, A.Louise, (1995)
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