Codification of statements on auditing standards, numbers 122 to 138
This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance i...
Formato: | Libro electrónico |
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Idioma: | Inglés |
Publicado: |
Hoboken, N.J. :
Wiley
2020.
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Colección: | Wiley ebooks.
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Acceso en línea: | Conectar con la versión electrónica |
Ver en Universidad de Navarra: | https://innopac.unav.es/record=b47240192*spi |
Sumario: | This 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: -SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee -Benefit Plans Subject to ERISA -SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in -Annual Reports -SAS No. 138, Amendments to the Description of the Concept of Materiality. |
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Descripción Física: | 1 recurso electrónico |
Formato: | Forma de acceso: World Wide Web. |
ISBN: | 9781119741817 9781950688401 9781119741794 |