Statements of Position

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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.

ISBN

ed87-05-29t

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; Exposure draft (American Institute of Certified Public Accountants), 1987, May 29

Proposed statement on standards for attestation engagements : attest services related to MAS engagements ;Attest services related to MAS engagements

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