Statements of Position

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Description

This proposed Statement supersedes SAS No. 1, section 338, "Working Papers." The revision of section 338 was undertaken primarily because there is some confusion in the profession as to whether the section requires the preparation of working papers. The main purpose of the proposed SAS is to make it clear that working papers are required.

Publication Date

1981

Relational Format

Book

Keywords

Auditing -- Documentation -- 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 : working papers ;Working papers; Exposure draft (American Institute of Certified Public Accountants), 1981, Apr. 27

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