Statements on Auditing Standards

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Description

This Statement provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This Statement also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors.

ISBN

sas70 with cover

Publication Date

1992

Relational Format

pamphlet

Keywords

Auditing -- 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

Reports on the processing of transactions by service organizations

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