Auditing derivative instruments, hedging activities, and investments in securities; Statement on auditing standards, 092

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).

Publication Date

2000

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States; Derivative securities -- Auditing -- Standards -- United States; Hedging (Finance) -- Auditing -- Standards -- United States; Investments -- Auditing -- Standards -- United States

Disciplines

Accounting | Taxation

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Auditing derivative instruments, hedging activities, and investments in securities; Statement on auditing standards, 092" (2000). Statements on Auditing Standards. 102.
https://egrove.olemiss.edu/aicpa_sas/102