Statements of Position

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Description

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will amend SAS No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 411). This proposed SAS applies to nongovernmental entities. It will have no impact on the generally accepted accounting principles (GAAP) hierarchy for state and local governments or for federal governmental entities.

Publication Date

2005

Relational Format

Book

Keywords

Auditing -- Standards -- United States; Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed statement on auditing standards: Amendment of statement on auditing standards no. 69, The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles, for Nongovernmental Entities;Amendment of statement on auditing standards no. 69, The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles, for Nongovernmental Entities; Exposure draft (American Institute of Certified Public Accountants), 2005, May 9

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