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...

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Detalles Bibliográficos
Formato: Libro electrónico
Idioma:Inglés
Publicado: Hoboken, N.J. : Wiley 2020.
Colección:Wiley ebooks.
Acceso en línea:Conectar con la versión electrónica
Ver en Universidad de Navarra:https://innopac.unav.es/record=b47240192*spi
Descripción
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.
Descripción Física:1 recurso electrónico
Formato:Forma de acceso: World Wide Web.
ISBN:9781119741817
9781950688401
9781119741794