auditing standards

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15 headnotes for auditing standards (see all)

More than 10.000 documents for auditing standards

- Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors).
(Supersedes Statement on Auditing Standards (SAS) No. 1 section 543, Part of Audit Performed by Other Independent Auditors [AICPA, Professional Standa...
- Journal of Accountancy
- Vol. 211 Nbr. 5, May 2011
- Orders Approving Proposed Rules on Auditing Standards:
- FR, December 30, 2010
- Notices
- Securities and Exchange Commission
- Statement on auditing standards-forming an opinion and reporting on financial statements.
Statement on Auditing Standards (SAS) Forming an Opinion and Reporting on Financial Statements supersedes SAS No. 1, Codification of Auditing Standard...
- Journal of Accountancy
- Vol. 211 Nbr. 4, April 2011

- The 'Cry Wolf' Problem in Current Fraud Auditing Standards
The CEOs of the six international audit firms do not feel that current fraud detection efforts are adequate. They state that there is an "expectations gap" when it comes to material fraud and the ability of auditors to uncover it at reasonable cost. The current fraud audit approach is predicated on the belief that specific identified fraud risks -- red flags -- help predict the overall risk of fraud. The US auditing standards point out more than 40 possible financial fraud risk indicators, but only three possible mitigating factors. The auditing standards provide no explicit linkage between identified specific fraud risks and the overall risk of fraud. Auditing standards and litigation risk make it imperative that auditors appropriately document how audit procedures relate to the fraud ...
- CPA Journal, The
- Vol. 80 Nbr. 1, January 2010
- Statement on auditing standards-modifications to the opinion in the independent auditor's report.
Statement on Auditing Standards (SAS) Modifications to the Opinion in the Independent Auditor's Report supersedes SAS No. 32, Adequacy of Disclosure o...
- Journal of Accountancy
- Vol. 211 Nbr. 4, April 2011
- Auditors compliance with International Standards on Auditing (ISAs): evidence form Jordan.
INTRODUCTION If you are an auditor, you need to understand the ISA and be aware of the new amendments and you need to get up to speed to ensure that...
- Journal of Social Sciences
- Vol. 3 Nbr. 4, October 2007
- Statement on auditing standards - related parties (redrafted).
Statement on .Auditing Standards (SAS) Related Parties (Redrafted) supersedes section 334, "Related Parties" of SAS No. 45, Omnibus Statement on Audit...
- Journal of Accountancy
- Vol. 210 Nbr. 5, November 2010
- Revision of Auditing Standards Will Impact Audits of Small Businesses
In March 2006, the AICPA Auditing Standards Board (ASB) issued Statements on Auditing Standards Number 104 to 111, relating to the assessment of risk in audits of financial statements. The statements are effective for audits of years beginning after Dec 15, 2006, effective calendar year 2007 and later. This article discusses both the reasons and the meaning of some of the changes in audit methodology which are promulgated by the new standards and how they will impact audits of companies that do not have sophisticated accounting departments. In developing the Statements, the ASB worked in concert with the International Auditing and Assurance Standards Board of the International Federation of Accountants and, therefore, the project was representative of the effort among standard-setters t...
- Secured Lender, The
- Vol. 63 Nbr. 6, November 2007
- Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement.
Note: All clarified Statements on Auditing Standards (SASs) will have the same effective date. Upon the issuance of all clarified SASs, one SAS will b...
- Journal of Accountancy
- Vol. 211 Nbr. 5, May 2011
- Statement on auditing standards - consistency of financial statements.
Statement on Auditing Standards (SAS) Consistency of Financial Statements supersedes SAS No. 1, section 420, Consistency of Application of Generally A...
- Journal of Accountancy
- Vol. 212 Nbr. 1, July 2011