Statements on Auditing Standards

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Description

This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.

Publication Date

1989

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Administrative agencies -- United States -- Auditing; Auditing, Internal -- United States; Finance, Public -- Auditing -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

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

Compliance auditing applicable to governmental entities and other recipients of governmental financial assistance; Statement on auditing standards, 063

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