search query: @indexterm Auditing standards / total: 143
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| Author: | Roussey, R. S. Eyck, E. L. T. Blanco-Best, M. |
| Title: | Three new SASs: closing the communications gap |
| Journal: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 44-46,48,50-52 |
| Index terms: | AUDITING STANDARDS USA REPORTS |
| Language: | eng |
| Abstract: | Review of 3 new auditing standards issued by US auditing standards board and how they change existing auditing practice. The new/improved auditor's standard report. New report form. Reporting on inconsistencies and uncertainties. Internal control. What is reportable. Information about material weaknesses. Communicating reportable conditions. Communication with audit committees. Five Exhibits illustrate the study. |
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