Statements of Position

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Description

The proposed Statement describes the broad categories of financial statement assertions referred to in SAS No. 1, section 330, "Evidential Matter," and provides guidance to the auditor on how to consider them in (a) developing audit objectives and (b) designing substantive tests to achieve those objectives. The proposed Statement does not modify section 330 but provides additional guidance to help the auditor in selecting procedures in specific circumstances.

ISBN

ed79-12-31b

Publication Date

1979

Relational Format

Book

Keywords

Financial Statements -- 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; Exposure draft (American Institute of Certified Public Accountants), 1979, Dec. 31

Proposed statement on auditing standards, financial statement assertions, related audit objectives, and the design of substantive tests;Financial statement assertions, related audit objectives, and the design of substantive tests

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