Detail Clarifying the Standard for Group Audits   Oleh:  Thomas, William ; Wedemeyer, Phil D. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 215 no. 3 (Mar. 2013), page 32-39. Topik: Audits; Auditing Standards; Financial Statements Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel As a result of the AICPA Auditing Standards Board's (ASB) Clarity Project, a new standard has been developed that provides clearer requirements and guidance for audits of group financial statements, in particular those in which part of the work is performed by auditors other than the auditor who expresses the opinion on the financial statements of the group. The provisions of the new standard, AU-C 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors), are consistent with the risk-based requirements of current US standards. AU-C 600's provisions also are consistent, with the exception of a group auditors ability to reference the work of a component auditor, with the international standard (ISA 600, Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)). The new standard illustrates how the group engagement team could refer to component auditors' work in the group audit report. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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