Statements of Position



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This proposed Statement provides guidance on how, under certain crcumstances, one independent auditor might use a special-purpose report of another independent auditor because of its revlevance to his own examination and provides guidance on the preparation of such reports. The proposed SAS would require an independent auditor to determine whether significant transactions are processed or significant assets or liabilities are handled by an organization that provides accounting or custodial services to a client and to consider the division of control functions between the client organization and the service organization.

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Auditing -- Standards -- United States; Auditor's reports -- Standards -- United States


Accounting | Taxation


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 : Special-purpose reports for use by other auditors ;Special-purpose reports for use by other auditors; Exposure draft (American Institute of Certified Public Accountants), 1981, Oct. 15



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