AICPA Professional Standards

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Publication Date

1998

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States; Assets (Accounting) -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Auditing interpretation AU 9336, Using the Work of a Specialist: Use of legal interpretations as evidiential matter to support management's assertion that a transfer of financial assets has met the isolation criterion in paragraph 9(a) of Statement of Financial Accounting Standard no. 125

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