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ArtikelA New Look At The Attestation Standards  
Oleh: Mancino, Jane M. ; Landes, Charles E.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 192 no. 1 (Jul. 2001), page 41-46.
Topik: engagement; new look; attestation standards
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.13
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe Auditing Standards Board (ASB) has issued Statement on Standards for Attestation Engagements (SSAE) no. 10, Attestation Standards : Revision and Recodification. Because of the growing market demand for different kinds of attest services, it is the ASB’s aim in releasing the statement to clarify and broaden the applicability of the attestation standards and to provide guidance on practice issues. In the past, practitioners considered the line between consulting service engagements and attest engagements a somewhat blurry one. Thus, another goal of the SSAE no. 10 project is to remove that ambiguity (see "Drawing the Line,” below).
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