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
Copyright
Copyright © 2007, Tennessee Society of CPAs
Publisher
Tennessee Society of CPAs
Volume
52
Issue
10
Peer Reviewed
yes
eCommons Citation
Archambeault, Deborah S., "Auditing Management Assertions: The Impact of SAS No. 106" (2007). Accounting Faculty Publications. 48.
https://ecommons.udayton.edu/acc_fac_pub/48
Included in
Accounting Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Nonprofit Administration and Management Commons
Comments
This document is provided for download by permission of the publisher. Permission documentation is on file.