Using the work of a specialist; Statement on auditing standards, 073

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

Publication Date

1994

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Specialists; Financial statements -- 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, "Using the work of a specialist; Statement on auditing standards, 073" (1994). Statements on Auditing Standards. 76.
https://egrove.olemiss.edu/aicpa_sas/76