Special-purpose reports on internal accounting control at service organizations; Statement on auditing standards, 044

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

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.

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Special-purpose reports on internal accounting control at service organizations; Statement on auditing standards, 044" (1982). Statements on Auditing Standards. 44.
https://egrove.olemiss.edu/aicpa_sas/44