Amendment to statement on auditing standards no. 72, letters for underwriters and certain other requesting parties; Statement on auditing standards, 086

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example R, an addition to the appendix of Statement of Auditing Standards (SAS) No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). New language is shown in boldface italics deletions are shown in strike-through. The amendment is effective for comfort letters issued on or after June 30, 1998. Early application is permissible.

Publication Date

1998

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Securities -- United States -- Accounting; Stocks -- United States -- Accounting

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, "Amendment to statement on auditing standards no. 72, letters for underwriters and certain other requesting parties; Statement on auditing standards, 086" (1998). Statements on Auditing Standards. 90.
https://egrove.olemiss.edu/aicpa_sas/90