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CPA Government & Nonprofit Report articles from June 2007
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CPA Government & Nonprofit Report archives from June 2007
AICPA issues SAS 109 in the Audit Risk Assessment Series.(American Institute of Certified Public Accountants)
June 1, 2007... The sixth SAS in the Audit Risk Assessment Series is SAS 109, "Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement," which supersedes SAS 55 on internal control.
This SAS establishes and provides...
Editor's note.(analysis of Risk Based Assessment Series )(Editorial)(Brief article)
June 1, 2007... In this month's issue, I finish my analysis of the AICPA Risk Based Assessment Series with SAS 109 and 110.
In a future issue, I will highlight the key changes in all the risk assessment series in a summary that may be a lot easier to...
AICPA Issues SAS 110 in the Audit Risk Assessment Series.(Statement on Auditing Standards)(American Institute of Certified Public Accountants)
June 1, 2007... The seventh SAS in the Audit Risk Assessment Series is SAS 110, "Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained." This SAS supersedes SAS 45 and 55.
SAS 110 provides guidance about...