Document Type

Article

Publication Date

12-2007

Publication Source

Tennessee CPA Journal

Abstract

The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.

Inclusive pages

20-22

Document Version

Published Version

Comments

This document is provided for download by permission of the publisher. Permission documentation is on file.

Publisher

Tennessee Society of CPAs

Volume

52

Issue

10

Peer Reviewed

yes