In July 2019, the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) issued a revised Statement on Auditing Standards No. 136 entitled, “Forming an Opinion and ...
TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...
The American Institute of Certified Public Accountants (AICPA) issued a new audit standard for employee benefit plans in July 2019. The new standard is commonly referred to as SAS 136, but its ...
STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
In July 2019, the Auditing Standards Board issued its Statement on Auditing Standards 136, “Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA.” SAS ...
As 3PL and 4PL partnerships have matured and expanded, the types and amounts of information that companies share with their providers has increased. This greater openness clearly has operational ...
The SAS 70 auditing standard has been a must for service providers to test internal security controls. But it hasn’t been without critics, and SAS 70’s replacement is at hand. In June 2011, it will be ...
JACKSON, Mich.--(BUSINESS WIRE)--Anesthesia Business Consultants, a Limited Liability Company, has announced the successful completion of its SAS (Statement on Auditing Standards) 70 Type I audit. The ...
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