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  • SAS 59 Section 341 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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    This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern.1,2 Continuation of an entity as a going concern is assumed in financial reporting in the

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  • SAS 120 Section 558 Required Supplementary Information

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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    This section addresses the auditor’s responsibility with respect to information that a designated accounting standard setter requires to accompany an entity’s basic financial statements (hereinafter referred to as required supplementary information). In the absence of any separate requirement in the particular circumstances of the engagement, the auditor’s opinion on the basic financial statements does not

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  • SAS 119 Section 551 Supplementary Information in Relation to the Financial Statements as a Whole

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    The objective of the auditor, when engaged to report on supplementary information in relation to the financial statements as a whole, is a. to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and b. to report on whether the supplementary information is fairly stated, in all material

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  • SAS 118 Section 550 Other Information in Documents Containing Audited Financial Statements

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    This section addresses the auditor’s responsibility in relation to other information in documents containing audited financial statements and the auditor’s report thereon. In the absence of any separate requirement in the particular circumstances of the engagement, the auditor’s opinion on the financial statements does not cover other information, and the auditor has no responsibility for

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  • SAS 117 Section 801 Compliance Audits

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    Governments frequently establish governmental audit requirements for entities to undergo an audit of their compliance with applicable compliance requirements. This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with all of the following: • Generally accepted auditing standards (GAAS) • The standards

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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 comentarios

    This 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
    No hay comentarios

    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
    No hay comentarios

    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
    No hay comentarios

    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
    No hay comentarios

    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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