| Tekijä: | Geiger, M. A. |
| Otsikko: | SAS no. 58: did the ASB really listen? |
| Lehti: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 55-57 |
| Asiasana: | AUDITING STANDARDS USA |
| Kieli: | eng |
| Tiivistelmä: | Implications of new standards proposed by the AICPA auditing standards board /ASB/ and exposure draft. An independent assessment. Number of comment letters. Views of respondents to the ASB proposal. Disagreement and support. The impact of the comment letters. Seven modifications proposed. The implications for practitioners. A Box outlines what the letters commenting on the exposure draft agreed with, and proposed. |
SCIMA