statements on auditing standards -回复 什么是审计准则(statements on auditing standards)? 审计准则,也被称为《审计准则》(Statements on Auditing Standards,缩写为SAS),是由美国审计准则委员会(Auditing StandardsBoard,缩写为ASB)所发布的关于审计业务的指导原则和程序的规定。审计准则是用于规范审计工作的标准和准则...
Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers. Rules 201 and 202 of the AICPA Code ...
Auditing Standards Board issues statementsIn the last quarter of 1995, the Auditing Standards Board issued four statements on auditing...Burke, John FCarmichael, Douglas RCpa Journal
Introduction to the Auditing Standards Board (ASB) The ASB, short for Auditing Standards Board, exists to serve the public interest by improving the existing audit and attestation services in addition to encouraging new ones. The Auditing Standards Board produces statements, standards, and guidance ...
When considering and then making a pronouncement, Auditing Standards Board (ASB) membership will discuss it internally and with the AICPA. They may also involve the public. Its periodic meetings include discussion of auditing issues, the preparation of public statements, and might also include public...
The AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) no. 102, Defining Professional Requirements in Statements on Auditing Standards, and Statement on Standards for Attestation Engagements (SSAE) no. 13, Defining Professi
SAS 99--Consideration of Fraud in a Financial Statement Audit: A revision of statement on auditing standards 82 In October 2002, the Auditing Standards Board (ASB) of the American Institute of Certified... PA Casabona,MJ Grego - 《St Johnsuniversity Collegeofbusinessadministration》 被引量: 120...
Maria Manasses led the ASB in a discussion of a draft of the proposed Statement on Auditing Standards (SAS), An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements, which would replace AT section 501, An Examination of an Entity’s ...
The Statements on Auditing Standards issued by the Auditing Standards Board:A.are regarded as authoritative literature.B.are the equivalent of laws for audit practitioners.C.must be followed in all situations.D.are optional guidelines which an auditor ma
美 英 un.审计标准 网络审计准则;政府审计准则;执业准则 英汉 网络释义 un. 1. 审计标准