Statements on Auditing Standards



Download Full Text (1.7 MB)


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


Relational Format



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


Accounting | Taxation


Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.