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This Statement describes the procedures an independent accountant should apply in connection with various types of engagements to report on an entity's system of internal accounting control, and it describes the different forms of the accountant's report to be issued in connection with such engagements.
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Auditing -- Standards -- United States; Auditing, Internal -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Reporting on internal accounting control" (1980). Statements on Accounting Standards. 29.