Statements on Auditing Standards
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Description
This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
Publication Date
1988
Relational Format
pamphlet
Keywords
Auditing -- Standards -- United States; Auditing, Analytical review
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Board, "Analytical procedures; Statement on auditing standards, 056" (1988). Statements on Auditing Standards. 57.
https://egrove.olemiss.edu/aicpa_sas/57
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants