SAS 99--Consideration of Fraud in a Financial Statement Audit: A Revision of Statement on Auditing Standards 82.
Review of Business 2003, Spring, 24, 2
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- 2,99 €
Beschreibung des Verlags
In October 2002, the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) issued Statement on Auditing Standard (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit, a revision of SAS No. 82. The purpose of this new standard is to enhance the auditor's effectiveness in addressing fraud in a financial statement audit. The objectives of this paper are to explain the major requirements of SAS No. 99 and to discuss its impact on financial statement audits. Introduction
GENRE
Business und Finanzen
ERSCHIENEN
2003
22. März
SPRACHE
EN
Englisch
UMFANG
15
Seiten
VERLAG
St. John's University, College of Business Administration
ANBIETERINFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
GRÖSSE
271,9
kB
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