Article
Auditing Management Assertions: The Impact of SAS No. 106
Tennessee CPA Journal
Document Type
Article
Publication Date
12-1-2007
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
Peer Reviewed
Yes
Disciplines
Citation Information
Deborah S. Archambeault. "Auditing Management Assertions: The Impact of SAS No. 106" Tennessee CPA Journal Vol. 52 Iss. 10 (2007) Available at: http://works.bepress.com/deborah-archambeault/4/
This document is provided for download by permission of the publisher. Permission documentation is on file.