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SAS 45 Section 334 Related Parties
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
No hay comentariosThis section provides guidance on procedures that should be considered by the auditor when he is performing an audit of financial statements in accordance with generally accepted auditing standards to identify related party relationships and transactions and to satisfy himself concerning the required financial statement accounting and disclosure.1 The procedures set forth in this section
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SAS 43 Section 331 Inventories
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
Observation of inventories is a generally accepted auditing procedure. The independent auditor who issues an opinion when he has not employed them must bear in mind that he has the burden of justifying the opinion expressed. [As amended, effective for fiscal periods ending after June 15, 1992, by Statement on Auditing Standards No. 67.]
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SAS 42 Section 552 Reporting on Condensed Financial Statements and Selected Financial Data
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on reporting in a client-prepared document on a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity1 that is required to file, at least annually, complete audited financial statements with a regulatory agency. b. Selected financial data that
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SAS 39 Section 350 Audit Sampling
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
Audit sampling is the application of an audit procedure to less than 100 percent of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. This section provides guidance for planning, performing, and evaluating audit samples. ded
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SAS 37 Section 711Filings Under Federal Securities Statutes
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The fundamental and primary responsibility for the accuracy of information filed with the Commission and disseminated among the investors rests upon management. Management does not discharge its obligations in this respect by the employment of independent public accountants, however reputable. Accountants’ certificates are required not as a substitute for management’s accounting of its stewardship, but
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SAS 32 Section 431 Adequacy of Disclosure in Financial Statements
- 8 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The third standard of reporting is: When the auditor determines that informative disclosures are not reasonably adequate, the auditor must so state in the auditor’s report. [Revised, November 2006, to reflect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 113.]
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SAS 26 Section 504 Association With Financial Statements
- 7 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
Theauditormusteitherexpressanopinionregardingthefinancialstatements, taken as a whole, or state that an opinion cannot be expressed, in the auditor’s report. When the auditor cannot express an overall opinion, the auditor should statethereasonsthereforintheauditor’sreport.Inallcaseswhereanauditor’s name is associated with financial statements, the auditor should clearly indi- cate thecharacteroftheauditor’swork,ifany,andthedegreeofresponsibility the auditor is taking, in the auditor’s report.
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SAS 25 Section 161 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards
- 7 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 [ET section 202.01] of the Rules of Conduct of the Code of Professional Conduct of the AmericanInstituteofCertifiedPublicAccountantsrequiresmemberstocomply with such standards when associated with financial statements.
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SAS 12 Section 337 Inquiry of a Client’s Lawyer Concerning Litigation, Claims, and Assessments
- 7 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
This section provides guidance on the procedures an independent au- ditorshouldconsiderforidentifyinglitigation,claims,andassessmentsandfor satisfyinghimselfastothefinancialaccountingandreportingforsuchmatters whenheisperforminganauditinaccordancewithgenerallyacceptedauditing standards.
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SAS 1 Section 220 Independence
- 7 julio, 2017
- Publicado por: Administrador
- Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
The auditor must maintain independence in mental attitude in all matters relating to the audit.
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