Statements of Position

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Description

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.

ISBN

ed81-10-15t

Publication Date

1981

Relational Format

Book

Keywords

Auditing -- Standards -- United States; Auditor's reports -- 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; Exposure draft (American Institute of Certified Public Accountants), 1981, Oct. 15

Proposed statement on auditing standards : Special-purpose reports for use by other auditors ;Special-purpose reports for use by other auditors

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