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AICPA Issues SAS 110 in the Audit Risk Assessment Series.(Statement on Auditing Standards)(American Institute of Certified Public Accountants)
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 implementing the third standard of field work:
The auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.
Overview of SAS 110 includes:
* Overall Responses
* Audit Procedures Responsive to Risks of Material Misstatement at the Relevant Assertion ...
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