THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...
he audit standard issued by the AICPA auditing standards board (ASB) in October 2002—SAS no. 99, Consideration of Fraud in a Financial Statement Audit —does something no audit standard has ever done.
The American Institute of Certified Public Accountants (AICPA) board has released an exposure draft of a new Statement on Auditing Standard (SAS) that addresses auditors’ responsibilities regarding ...
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