Reports on the processing of transactions by service organizations; Statement on auditing standards, 070

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

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.

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Reports on the processing of transactions by service organizations; Statement on auditing standards, 070" (1992). Statements on Auditing Standards. 73.
https://egrove.olemiss.edu/aicpa_sas/73