Statement on Auditing Standards 130: An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements, 2

by American Institute of Certified Public Accountants (AICPA)

As a result of its Attestation Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements (AICPA, Professional Standards, AU-C sec. 940). The ASB concluded that, because engagements performed under AT section 501, An Examination of an Entity's Internal Control Over Financial Reporting That...

• Format: Paperback
• Language: English
• ISBN: 1943546223
• ISBN13: 9781943546220
• Release Date: August 2017
• Publisher: Wiley
• Length: 112 Pages