Proposed statement on auditing standards : The auditor's responsibility for assessing control risk ;Auditor's responsibility for assessing control risk; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).

Publication Date

1987

Relational Format

Book

Keywords

Auditing, Internal -- United States -- Evaluation

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : The auditor's responsibility for assessing control risk ;Auditor's responsibility for assessing control risk; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb. 14" (1987). Exposure Drafts, Comment Letters, and Statements of Position. 503.
https://egrove.olemiss.edu/aicpa_sop/503