This annual update converts the official jargon of Statements on Auditing Standards (SASs) into language that is easy to understand, allowing readers to precisely identify the minimum requisites of an SAS. Using the organization of the AICPA Codification of Auditing Standards, it is divided into the following sections: effective date and applicability, definitions, objectives, fundamental requirements, application techniques and illustrations. Includes numerous checklists, questionnaires, reports and letters.If this checklist is not used, the audit program should include appropriate procedures for related-party transactions. This checklist does not apply to transactions that are eliminated in consolidation. Many procedures performed for related-partyanbsp;...
|Title||:||Auditing Standards and Procedures Manual 1995|
|Author||:||D. R. Carmichael, Martin Benis|
|Publisher||:||Wiley - 1995-03-20|