Download Full Text (984 KB)
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.
sas83 with cover
Auditing -- Standards -- United States; Contracts, Preliminary; Customer relations
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Establishing an understanding with the client" (1997). Statements on Auditing Standards. 87.