Statements of Position



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The Auditing Standards Board is considering the issuance of this proposed statement on auditing standards (SAS) to clarify existing guidance for auditors who use the work of a specialist in performing an audit of financial statements in accordance with generally accepted auditing standards. This proposed Statement: 1. Incorporates the conclusions included in the two existing auditing Interpretations of AICPA Professional Standards, volume 1, AU section 336, into the body of the SAS. 2. Clarifies that when a specialist has a relationship to the client and the auditor believes that relationship might impair the specialist's objectivity, the auditor should perform additional procedures. 3. Includes a recommendation of the AICPA Quality Control Inquiry Committee (QCIC) that current standards should address such matters as the qualitative aspects of certain inventories. 4. Clarifies the applicability of the SAS to situations involving the use of tax specialists. 5. Clarifies the applicability of the SAS to all audits of financial statements, not only those prepared in conformity with generally accepted accounting principles. This proposed Statement would supersede SAS No. 11, Using the Work of a Specialist (AICPA, Professional Standards, vol. 1, AU sec. 336), and the two related Interpretations.

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Auditing -- Standards -- United States; Financial statements -- United States -- Auditing; Specialists


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 : Using the work of a specialist (supersedes SAS no. 11, Using the work of a specialist);Using the work of a specialist (supersedes SAS no. 11, Using the work of a specialist); Exposure draft (American Institute of Certified Public Accountants), 1993, Apr. 7



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