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SAS 115 Section 325 Communicating Internal Control Related Matters Identified in an Audit
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThis section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. In particular, this section • defines the terms deficiency in internal control, significant deficiency, and
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SAS 114 Section 380 The Auditor’s Communication With Those Charged With Governance
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section establishes standards and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. Although this section applies regardless of an entity’s governance structure or size, particular considerations apply where all of those charged with governance are involved in managing an entity. This section does
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SAS 110 Section 318 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement1 at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, this
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SAS 109 Section 314 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section establishes standards and provides guidance about implementing the second standard of field work, as follows: The auditor must obtain a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the
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SAS 108 Section 311 Planning and Supervision
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The first standard of field work states, «The auditor must adequately plan the work and must properly supervise any assistants.» This section establishes standards and provides guidance to the independent auditor conducting an audit in accordance with generally accepted auditing standards on the considerations and activities applicable to planning and supervision. Planning and supervision continue
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SAS 107 Section 312 Audit Risk and Materiality in Conducting an Audit
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the auditor’s consideration of audit risk and materiality when performing an audit of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality affect the application of generally accepted auditing standards, especially the standards of fieldwork and reporting, and are reflected in the auditor’s standard report. Audit
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SAS 106 Section 326 Audit Evidence
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance about concepts underlying 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.» This section: • Defines audit evidence; • Defines relevant assertions and discusses their use in assessing
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SAS 104 Section 230 Due Professional Care in the Performance of Work
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The third general standard is: The auditor must exercise due professional care in the performance of the audit and the preparation of the report.1 [As amended, effective for audits of financial statements for periods ending on or after December 15, 1997, by Statement on Auditing Standards No. 82. Revised, November 2006, to reflect conforming changes
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SAS 103 Section 339 Audit Documentation
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The purpose of this section is to establish standards and provide guidance on audit documentation. The exercise of professional judgment is integral in applying the provisions of this section. For example, professional judgment is used in determining the quantity, type, and content of audit documentation consistent with this section.
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SAS 102 Section 120 Defining Professional Requirements in Statements on Auditing Standards
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section sets forth the meaning of certain terms used in Statements on Auditing Standards (SASs) issued by the Auditing Standards Board in describing the professional requirements imposed on auditors.
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