Establishing an understanding with the client; Statement on auditing standards, 083

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate guidance about auditors establishing an understanding with the client regarding the services to be performed. This Statement also renames the title of AU sec. 310 to Appointment of the Independent Auditor. This Statement is effective for engagements for periods ending on or after June 15, 1998. Earlier application is permitted.

Publication Date

1997

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Contracts, Preliminary; Customer relations

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 Executive Committee, "Establishing an understanding with the client; Statement on auditing standards, 083" (1997). Statements on Auditing Standards. 87.
https://egrove.olemiss.edu/aicpa_sas/87