Proposed statement on standards for attestation engagements : attest services related to MAS engagements ;Attest services related to MAS engagements; Exposure draft (American Institute of Certified Public Accountants), 1987, May 29

Authors

American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

Files

Description

This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.

Publication Date

1987

Relational Format

Book

Keywords

Attest function (Auditing) -- Standards -- United States; Management; Business consultants -- Standards

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.

Recommended Citation

American Institute of Certified Public Accountants. Management Advisory Services Executive Committee, "Proposed statement on standards for attestation engagements : attest services related to MAS engagements ;Attest services related to MAS engagements; Exposure draft (American Institute of Certified Public Accountants), 1987, May 29" (1987). Exposure Drafts, Comment Letters, and Statements of Position. 507.
https://egrove.olemiss.edu/aicpa_sop/507