Statements on Auditing Standards



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1. This amendment adds to the list of required planning considerations in paragraph 3 (as new item c) the methods used by the entity to process significant accounting information. It also adds a new paragraph 9, summarizing those aspects of computer processing that may have an effect on planning an examination of financial statements. Furthermore, it adds a new paragraph 10 that describes how the auditor might consider the need for using a professional possessing specialized skills to determine the effect of computer processing on the examination. Existing paragraphs 9 through 13 are renumbered 11 through 15.

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Auditing -- Standards -- United States; Financial statements -- United States -- Data processing


Accounting | Taxation


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

Effects of computer processing on the examination of financial statements; Statement on auditing standards, 048



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