Statements on Accounting Standards

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Description

This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.

ISBN

sas44 with cover

Publication Date

1982

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Auditor's reports -- Standards -- United States; Auditing, Internal -- Standards -- United States; Service industries -- United States -- Auditing

Disciplines

Accounting | Taxation

Comments

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

Special-purpose reports on internal accounting control at service organizations

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