Statement on Auditing Standards No. 55
id:
statement-on-auditing-standards-no-55-246-4689037
title:
Statement on Auditing Standards No. 55
text:
Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in April 1988. It requires the auditor to obtain an understanding of an entity’s internal control sufficient to plan any audit on such entity. Identifying and evaluating relevant controls is an important step in the user audit
brand slug:
wiki
category slug:
encyclopedia
description:
Auditing statement issued by the US Auditing Standards Board
original url:
https://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._55
date created:
date modified:
2023-09-16T18:50:27Z
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image:
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13
integrity:
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