Statement on Auditing Standards Amendment to Statement on Auditing Standards No. 122 section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended
The Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as amended(AICPA, Professional Standards, AU-C sec. 920), to address unintende...
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Format: | Book |
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Language: | English |
Published: |
Hoboken, New Jersey
Wiley
2014
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Series: | Statement on Auditing Standards
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Subjects: | |
Online Access: | Click Here to View Status and Holdings. |
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100 | 1 | # | |a American Institute of Certified Public Accountants |e issuing body |
245 | 1 | 0 | |a Statement on Auditing Standards |b Amendment to Statement on Auditing Standards No. 122 section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended |c Issued by Auditing Standards Board American Institute of Certified Public Accountants |
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520 | # | # | |a The Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as amended(AICPA, Professional Standards, AU-C sec. 920), to address unintended changes to previous practice as a result of its Clarity Project. AU-C section 920 addresses the auditor's responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity's financial statements included in a registration statement or other securities offerings. |
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650 | # | # | |a Accounting |x Standards |z United States |
830 | # | 0 | |a Statement on Auditing Standards |
856 | 4 | 0 | |z Click Here to View Status and Holdings. |u https://opac.uitm.edu.my/opac/detailsPage/detailsHome.jsp?tid=801207 |