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That the evidence is sufficient and appropriate to support the audit opinion; The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work;
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", defines two levels of reporting, type 1 and type 2. Additional AICPA guidance materials specify ...
The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...
For a review engagement, the objectives of the practitioner are: [2] to obtain limited assurance that the subject matter meets the specified criteria or the responsible party's assertion, and express a conclusion on whether any modifications should be made to meet the specified criteria or assertion and be fairly stated.
Reports on a Limited Review of Interim Financial Information full-text: ... AICPA Professional Standards: Auditing as of July 1, 1976 full-text: July 1, 1976 1977: