Statements on Auditing Standards

下載正保會計網(wǎng)校APP 訂閱最新報考消息

來源: www.aicpa.org 編輯： 2010/08/10 15:55:52　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導(dǎo)

報考指南

備考資料

需要的都在這里

免費題庫

　　Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers. Rules 201 and 202 of the AICPA Code of Professional Conduct require an AICPA member who performs an audit of a nonissuer to comply with standards promulgated by the ASB. The auditor should have sufficient knowledge of the SASs to identify those that are applicable to his or her audit and should be prepared to justify departures from the SASs.

　　Auditing Interpretations of SASs are interpretive publications pursuant to AU section 150. Interpretive publications are recommendations on the application of SASs in specific circumstances, including engagements for entities in specialized industries. Interpretive publications are issued under the authority of the ASB. The auditor should identify interpretive publications applicable to his or her audit. If the auditor does not apply the auditing guidance included in an applicable interpretive publication, the auditor should be prepared to explain how he or she complied with the SAS provisions addressed by such auditing guidance.

　　The standards and interpretations on this page are current as of June 1, 2009.

【我要糾錯】責(zé)任編輯：vivien