| Author: | Beasley, M. Fagan, P. Mancino, J. |
| Title: | More Qs and As on the new SASs |
| Journal: | Journal of Accountancy
1989 : JAN, VOL. 167:1, p.105,107-108,110 |
| Index terms: | INTERNAL AUDITING AUDITING STANDARDS FINANCIAL CONTROL |
| Language: | eng |
| Abstract: | New auditing standards and the review process, related to 9 new statements on auditing standards /SASs/. Auditor's responsibility to detect and report errors. Compliance testing controls. Effectiveness of the control environment. Auditor's analytical procedures. Auditing accounting estimates. A going concern. Updating the codification of auditing standards. |
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