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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.
Auditing -- Standards -- United States; Securities -- United States -- Accounting; Stocks -- United States -- Accounting
Accounting | Taxation
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.