AU section 230
...describes how the auditor must exercise due professional care in the performance of the audit and the preparation of the report. The section also requires that the auditor exercise professional skepticism and have reasonable assurance that the financial statements are free of material misstatement
Published on November 14, 2013
Statements on Auditing Standards
Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on February 11, 2014
ET Section 100-1 Conceptual Framework for AICPA Independence Standards
The Conceptual Framework for AICPA Independence Standards.
Published on April 09, 2013
ET Section 101 - Independence
...01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on October 15, 2013
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