Detail The New Audit Documentation Requirements   Oleh:  Fishbach, Gretchen ; Whittington, Ray Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 4 (Apr. 2002), page 53-60. Topik: audit; audit; documentation; requirements Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The AICPA issued its first standard on audit working papers in 1967. Now, working papers - which often consist of electronic files and have been renamed “audit documentation” - are the subject of new guidance from the auditing standards board (ASB). Issued in January, Statement on Auditing Standards (SAS) no. 96, Audit Documentation, provides general guidance on the nature and extent of documentation necessary to support an auditor’s report and specific documentation guidance for several other SAS s. The new statement is effective for audits of financial statements for periods beginning on or after May 15, 2002, although earlier application is permitted. This article discusses SAS no. 96’s major requirements and how they affect auditors. Among these changes are factors the auditor should consider in determining the nature and extent of documentation for a particular audit procedure. In addition, the statement requires the auditor to document certain types of audit evidence and significant audit findings or issues. The exhibit compares the major requirements of SAS no. 96 with those of the superseded SAS no. 41, Working Papers. SAS no. 96’s provisions address peer reviewers’ concerns about the quality of documentation of audit evidence and significant conclusions. As a result of the SAS no. 96 guidance, auditors may be able to better demonstrate compliance with GAAS. SAS no. 96 also responds to some of the issues and recommendations the Public Oversight Board’s Panel on Audit Effectiveness raised in its August 2000 Report and Recommendations (See Front Line Views, JofA, Dec. 00, page 20). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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