Tennessee CPA Journal
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.
Copyright © 2007, Tennessee Society of CPAs
Tennessee Society of CPAs
Archambeault, Deborah S., "Auditing Management Assertions: The Impact of SAS No. 106" (2007). Accounting Faculty Publications. 48.
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