Omnibus statement on auditing standards--2002; Statement on auditing standards, 098

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, AICPA, Professional Standards, vol. 1, AU sec. 150.05; amendment to SAS No. 25, The Relationship of Generally Accepted Auditing Standards to Quality Control Standards, AICPA, Professional Standards, vol. 1, AU sec. 161.02 and.03; amendment to SAS No. 47, Audit Risk and Materiality in Conducting an Audit, AICPA, Professional Standards, vol. 1, AU sec. 312.34-.41; amendment to SAS No. 70, Service Organizations, AICPA, Professional Standards, vol. 1, AU sec. 324, and rescindment of Interpretation No. 6, "Responsibilities of Service Organizations and Service Auditors With Respect to Subsequent Events in a Service Auditor's Engagement" of SAS No. 70; amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508.65; amendment to SAS No. 8, Other Information in Documents Containing Audited Financial Statements, AICPA, Professional Standards, vol. I, AU sec. 550.07, and amendment to SAS No. 52, Required Supplementary Information, AICPA, Professional Standards, vol. 1, AU sec. 558.08 and.10; amendment to SAS No. 52, Required Supplementary Information, AICPA, Professional Standards, vol. 1, AU sec. 558.02; amendment to SAS No. 29, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents, AICPA, Professional Standards, vol. 1, AU sec. 551.12 and.15; amendment to SAS No. 1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 561.03, "Subsequent Discovery of Facts Existing at the Date of the Auditor's Report"; amendment to SAS No. I, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 560.01, "Subsequent Events"; and amendment to SAS No. 1, Codification of Auditing Standards and Procedures, AICPA, Professional Standards, vol. 1, AU sec. 530.03-.05, "Dating of the Independent Auditor's Report."

Publication Date

2002

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States

Disciplines

Accounting | Taxation

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Omnibus statement on auditing standards--2002; Statement on auditing standards, 098" (2002). Statements on Auditing Standards. 97.
https://egrove.olemiss.edu/aicpa_sas/97