STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function. uditors perform ...
The International Auditing and Assurance Standards Board is looking for feedback on a set of proposed changes to its fundamental standard for audit evidence. The current version of International ...
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