Effects of EDP on the auditor's study and evaluation of internal control; Statement on auditing standards, 003

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.

Publication Date

1974

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditing, Internal; Auditing -- Data processing

Disciplines

Accounting | Taxation

Comments

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Effects of EDP on the auditor's study and evaluation of internal control; Statement on auditing standards, 003" (1974). Statements on Auditing Standards. 28.
https://egrove.olemiss.edu/aicpa_sas/28