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SAS 101 Section 328 Auditing Fair Value Measurements and Disclosures
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThe purpose of this section is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this section addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value
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SAS 100 Section 722 Interim Financial Information
- 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 the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph .02 of this section) when the conditions in paragraph .05 are met.
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SAS 99 Section 316 Consideration of Fraud in a Financial Statement Audit
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
Section 110, Responsibilities and Functions of the Independent Auditor, paragraph .02, states, «The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. [footnote omitted]»1 This section establishes standards and provides guidance to auditors in
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SAS 95 Section 150 Generally Accepted Auditing Standards
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards. Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an
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SAS 93 Section 315 Communications Between Predecessor and Successor Auditors
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to
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SAS 92 Section 332 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity’s financial statements.3 Those assertions4 are classified according to three broad categories that are discussed in section 326, Audit Evidence, paragraphs .14–.19, as follows: a. Assertions about
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SAS 88 Section 324 Service Organizations
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.
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SAS 87 Section 532 Restricting the Use of an Auditor’s Report
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs).1 This section • Defines the terms general use and restricted use. • Describes the circumstances in which the use of auditors’ reports should be restricted. • Specifies the language to be used in auditors’ reports
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SAS 85 Section 333 Management Representations
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
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SAS 84 Section 315 Communications Between Predecessor and Successor Auditors
- 9 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to
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