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Talking With The Auditor
Oleh:
Gibson, Kim M.
;
Gerson, James S.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 185 no. 3 (1998)
,
page 63-65.
Topik:
auditor
;
talking
;
auditor
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.5
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The Institutes guidance on client representations had a good 20 - year run, but its been replaced by a new model with a few changes and even some custom features. The new SAS no. 85, Management Representations, supersedes SAS no. 19, Client Representations, and its interpretation no. 2, Management Representations When Current Management Was Not Present During the Period Under Audit. The new SAS acknowledges the changes in auditing practice and the audit environment over the past two decades.
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